IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'

Project status: Completed
Current project stage: Published in the Official Journal
Project responsible: Didier Andries

Description

This amendment clarifies the effective date and transitional requirements of the October 2008 amendment to IAS 39 that permitted reclassifications out of the fair value through profit or loss category of financial assets in certain circumstances.

Documents

Endorsement consultation

22/01/2014 - IASB document
amdments to ias 39ifrs7_effective date and transition_web_178

07/01/2009 - Comment Letter Received
CL 01 UK Standard Setter

07/01/2009 - Comment Letter Received
CL 02 ICAEW

07/01/2009 - Comment Letter Received
CL 03 Banca Carige

07/01/2009 - Comment Letter Received
CL 04 KPMG

07/01/2009 - Comment Letter Received
CL 05 AMICE

07/01/2009 - Comment Letter Received
CL 06 FEE

07/01/2009 - Comment Letter Received
CL 07 Banca Romagna

07/01/2009 - Comment Letter Received
CL 08 BBA

13/01/2009 - Comment Letter Received
CL 09 Cassa Rurale di Rovereto

14/01/2009 - Comment Letter Received
CL 10 BASB

08/03/2011 - Draft endorsement advice
EFRAG requests comments on its initial assessments of the update to the amendment to IAS 39 & IFRS 7 Reclassification of Financial Assets "Effective Date and Transition" against the EU endorsement criteria

08/03/2011 - Endorsement Advice
EFRAG's Endorsement Advice on the Amendment to IAS 39 and IFRS 7 'Reclassification of Financial Assets - Effective Date and Transition'

16/01/2009 - Effects Study Report
EFRAGs Effects Studies Report IAS 39 Effective Date and Transition