European Financial Reporting Advisory Group

IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'

Description :

This amendment clarifies the effective date and transitional requirements of the October 2008 amendment to IAS 39 that permitted reclassifications out of the fair value through profit or loss category of financial assets in certain circumstances.

Documents :

amdments to ias 39ifrs7_effective date and transition_web_178.pdf

Responsible :

Svetlana Boysen

Working groups :

Current Project Status :

Published in Official Journal

Input for Status :

Published in Official Journal

Efrag Output

No 'Efrag Output'

Comment Letters

No 'Comment Letters'

Other Input

No 'Other Input'

News Items

EFRAG requests comments on its initial assessments of the update to the amendment to IAS 39 & IFRS 7 Reclassification of Financial Assets “Effective Date and Transition” against the EU endorsement criteria - 08/12/2008
EFRAG's Endorsement Advice on the Amendment to IAS 39 and IFRS 7 'Reclassification of Financial Assets - Effective Date and Transition' - 15/01/2009