{"id":784116,"date":"2024-07-19T09:43:46","date_gmt":"2024-07-19T06:43:46","guid":{"rendered":""},"modified":"2024-07-19T09:56:46","modified_gmt":"2024-07-19T06:56:46","slug":"ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/","title":{"rendered":"IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-571987\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-300x158.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-1024x538.jpg 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-768x403.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-650x341.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1.jpg 1200w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-800x420.jpg 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-170x90.jpg 170w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has published <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2024\/ifrb-2024-07-iasb-issues-amendments-to-the-classification-and-measurement-of-financial-instruments\" target=\"_blank\" rel=\"noopener\">IFRB 2024\/07<\/a> IASB issues\u00a0Amendments to the Classification and Measurement of Financial Instruments.<br \/>\nOn 30 May 2024, the IASB issued\u00a0Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7\u00a0(the Amendments).<\/p>\n<p style=\"font-weight: 400;\"><strong>The Amendments clarify<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>the requirements related to the date of recognition and derecognition of financial assets and financial liabilities, with an exception for derecognition of financial liabilities settled via an electronic transfer.<\/li>\n<li>the requirements for assessing contractual cash flow characteristics of financial assets.<\/li>\n<li>characteristics of non-recourse loans and contractually linked instruments.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">The Amendments also introduce certain disclosure requirements for financial instruments.<br \/>\nBDO\u2019s IFR Bulletin 2024\/07 summarises the requirements of the Amendments, along with explanatory flow charts and illustrations.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">Contact us<\/a> if you have additional questions.<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/ifrb-2024-07-iasb-issues-amendments-to-the-classification-and-measurement-of-financial-instruments\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/bdc93e35-8f53-45fd-932a-7071d3ecd353\/IFRB-2024_07-(final).pdf?ext=.pdf\" target=\"_blank\" rel=\"noopener\">DOWNLOAD<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BDO has published IFRB 2024\/07 IASB issues\u00a0Amendments to the Classification and Measurement of Financial Instruments. On 30 May 2024, the IASB issued\u00a0Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7\u00a0(the Amendments). The Amendments clarify: the requirements related to the date of recognition and derecognition of financial assets [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":572002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-784116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=784116"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784116\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/572002"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=784116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=784116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=784116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}