ED/2009/7 Financial Instruments: Classification and Measurement - ACT response | The Association of Corporate Treasurers

ED/2009/7 Financial Instruments: Classification and Measurement - ACT response

The ACT, in its September 2009 response to the IASB, has welcomed the proposal to move to just two categories of classification for financial instruments but has expressed concern over some of the consequences in respect of embedded derivatives, reclassification and the valuation of equity investments.

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