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The IASB is proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures in response to feedback received as part of the Post-implementation Review of IFRS 9—Classification and Measurement.
The Exposure Draft proposes amendments to the following requirements:
- settling financial liabilities using an electronic payment system; and
- assessing contractual cash flow characteristics of financial assets, including those with environmental, social and governance (ESG)-linked features.
The Exposure Draft also proposes amendments or additions to the disclosure requirements for:
- investments in equity instruments designated at fair value through other comprehensive income; and
- financial instruments with contractual terms that could change the timing or amount of contractual cash flows based on the occurrence (or non-occurrence) of a contingent event.
The Exposure Draft was open for comment until 19 July 2023.
Access the Exposure Draft below. Access the Snapshot here.
