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CA Sri Lanka calls for comments on proposed amendments to IFRS 9 Financial Instruments

The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) is calling for comments on the proposed amendments to IFRS 9 Financial Instruments by the International Accounting Standards Board (IASB).

IASB has issued an exposure draft (ED) proposing limited modifications to IFRS 9 (2010) ‘Financial instruments’. These proposals are to address three specific areas including application issues that have arisen in practice since the original IFRS 9 was issued with regards to the use of amortized cost; to consider the interaction between the classification and measurement of financial assets and