|
Description :
|
The amendments provide entities with an option when certain conditions are met to designate irrevocably on initial recognition a financial instrument as measured at fair value with gains and losses recognised in profit or loss.
The objective of these amendments is to allow entities to provide more relevant information about their financial instruments while not allowing them to use the option inappropriately.
|
|
|
|
|
|
|
Working groups :
|
EFRAG Technical Expert Group (EFRAG TEG) -
Financial Instruments Working Group (FIWG) -
EFRAG Secretariat -
|
|
|
Current Project Status :
|
Published in Official Journal
|
|
|
|
Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
|
