Amortised Cost Measurement

​This project aims  to review matters relating to the requirements in IFRS 9 Financial Instruments for amortised cost measurement that have been identified through the Post-implementation Review of IFRS 9—Classification and Measurement and the  Post-implementation Review of IFRS 9—Impairment. In particular, it will consider modifications of financial assets and liabilities, the application of the effective interest method to floating rate financial instruments and the interaction of these two areas.