Скачать или смотреть IFRS 9 amendments - derecognition of financial assets and liabilities

EY experts discuss the derecognition guidance for financial assets and liabilities including settlement via electronic payment systems.

In May 2024, the IASB issued Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments.

In this video, EY experts discuss those aspects of the amendments that clarify the existing requirements for the recognition and derecognition of financial assets and financial liabilities and introduce an accounting policy choice (if specific conditions are met) to derecognize financial liabilities settled using an electronic payment system before the settlement date.
The amendments are effective for annual periods starting on or after 1 January 2026. Early adoption is permitted, with an option to early adopt the amendments for classification of financial assets and related disclosures only.

EY IFRS Developments – Amendments to classification and measurement of financial instruments
https://www.ey.com/en_gl/technical/if...
EY Applying IFRS – How classification and measurement under IFRS 9 has changed (December 2024)
https://www.ey.com/en_gl/technical/if...
EY International GAAP
https://www.ey.com/en_gl/technical/if...



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