ASC submitted comments on RFI: PIR of IFRS 9 Financial Instruments—Impairment and issued Amendments to SFRS(I) 1-21 and FRS 21 on Lack of Exchangeability
Accountants
Accounting entities
Accounting standards and sector regulation
26 September 2023
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The Accounting Standards Committee (ASC) has:
1. Submitted its comment letter to the International Accounting Standards Board (IASB) on Request for Information: Post-implementation Review of IFRS 9 Financial Instruments—Impairment; and
2. Issued Amendments to SFRS(I) 1-21: Lack of Exchangeability and Amendments to FRS 21: Lack of Exchangeability, effective for annual reporting periods beginning on or after 1 January 2025.
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