IFRB 2025/07 Amendments to the classification and measurement of financial instruments
IFRB 2025/07 Amendments to the classification and measurement of financial instruments
BDO has published IFR Bulletin 2025/07.
In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and Measurement of Financial Instruments - Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.
BDO's IFR Bulletin 2025/07 is an update to its previously issued IFR Bulletin 2024/07 and includes several frequently asked questions on the practical effects of the Amendments.
In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and Measurement of Financial Instruments - Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.
BDO's IFR Bulletin 2025/07 is an update to its previously issued IFR Bulletin 2024/07 and includes several frequently asked questions on the practical effects of the Amendments.