IASB seeks feedback on financial liabilities plan.
| Position | First in... - International Accounting Standards Board - Brief article |
The International Accounting Standards Board (IASB) is inviting comments on its proposed changes to accounting for financial liabilities. These follow work already done on the classification and measurement of financial assets (IFRS9, "Financial instruments").
The IASB is proposing limited changes to accounting for liabilities with amendments to the fair-value option. These are a response to criticisms that volatility in profit or loss resulting from changes in the credit risk of liabilities that an entity chooses to measure at fair...
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