IFRB 2025/07 Amendments to the classification and measurement of financial instruments
IFRB 2025/07 Amendments to the classification and measurement of financial instruments
Original content provided by BDO Global.
BDO has published IFR Bulletin 2025/07.
In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and Measurement of Financial Instruments - Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.
BDO's IFR Bulletin 2025/07 is an update to its previously issued IFR Bulletin 2024/07 and includes several frequently asked questions on the practical effects of the Amendments.