IFRB 2025/07 Amendments to the classification and measurement of financial instruments

IFRB 2025/07
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.

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