IFRS (International Financial
Reporting Standards)

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Financial instruments

Under a joint project on financial instruments, the IASB and FASB are addressing the following: classification and measurement; amortised cost and impairment; hedging; and balance sheet offsetting. The Boards' overall objective is to simplify and converge the accounting for financial instruments. Although this is a joint project, the Boards have deliberated many issues separately. The IASB issued a final standard on classification and measurement (IFRS 9) and separate proposals on impairment and hedging, whereas the FASB issued one comprehensive exposure draft.

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Classification and measurement

Industry materials

Financial instruments – hedging

Financial Instruments – impairment

Industry materials

Financial instruments – Disclosure and Presentation

Financial instruments – other

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