IASB issues amendments to classification and measurement guidance for financial instruments

On May 30, the International Accounting Standards Board issued amendments to the classification and measurement guidance in IFRS 9, Financial Instruments. The amendments are in response to feedback from a post-implementation review of IFRS 9 and are intended to clarify the requirements and address diversity in practice. The amendments are effective for annual reporting periods beginning on or after January 1, 2026.
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