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  1. IAS 39: Financial Instruments: Recognition and Measurement
  2. Approval by the Board of Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) issued in March 2009
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Version date: 10 February 2017 - onwards
    Version 1 of 1    

Approval by the Board of Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) issued in March 2009

IAS 39: Financial Instruments: Recognition and Measurement (version for insurers utilising the exemption effected by Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4))

Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) was approved for issue by the fourteen members of the International Accounting Standards Board.

Sir David Tweedie                              Chairman

Thomas E Jones                                Vice-Chairman

Mary E Barth

Stephen Cooper

Philippe Danjou

Jan Engström

Robert P Garnett

Gilbert Gélard

Prabhakar Kalavacherla

James J Leisenring

Warren J McGregor

John T Smith

Tatsumi Yamada

Wei-Guo Zhang

Comparing proposed amendment...
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