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GAAP.RUNewsIASB addresses “counter-intuitive” effects of fair value measurement of financial liabilities

IASB addresses “counter-intuitive” effects of fair value measurement of financial liabilities

Publication date: 11 May 2010

The International Accounting Standards Board (IASB) today published for public comment its proposed changes to the accounting for financial liabilities. This proposal follows work already completed on the classification and measurement of financial assets (IFRS 9 “Financial Instruments”).

The International Accounting Standards Board (IASB) today published for public comment its proposed changes to the accounting for financial liabilities. This proposal follows work already completed on the classification and measurement of financial assets (IFRS 9 “Financial Instruments”).