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IFRS 7 amendments 'Investments in Debt Instruments'


The proposal is to require additional disclosures for investments in debt instruments with the purpose to facilitate comparison between debt financial instruments classified into different categories in accordance with IAS 39. At the January 2009 IASB Board meeting it was decided not to proceed with the proposed amendments and to consider the issues addressed in the December 2008 exposure draft and other issues in its broader project on improving the accounting for financial instruments.

EFRAG issued its final comment letter on the IFRS 7 amendments on 16 January 2009.

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