IASB PROPOSES FINANCIAL INSTRUMENT ACCOUNTING CHANGES

摘要

The International Accounting Standards Board has proposed changing the accounting standards for measuring and classifying financial instruments in response to concerns raised by the financial crisis. The proposals are intended to eliminate the confusing distinctions among various impairment approaches for available-for-sale assets and assets measured using amortized cost. The IASB is working closely with the U.S. Financial Accounting Standards Board on the changes.