Replacement of IAS 39 Financial Instruments: Recognition and Measurement

Lead / Co-Lead


Working Group members

China, Hong Kong, India, Japan, Korea, Malaysia, Singapore, Thailand, Uzbekistan

Project description

The AOSSG Working Group on Financial Instruments aims to:
- monitor the ongoing work of the IASB in replacing IAS 39 and identify issues for consideration by AOSSG members;
- facilitate the AOSSG's contribution (including ideas and recommendations) to the IASB's Exposure drafts and other consultation on financial instruments ; and
- facilitate drawing issues of interest to AOSSG members to the attention of the IASB, including conceptual and practical issues

In order to meet these aims the Working Group researches and prepares issues papers and presents them to the AOSSG, and establishes contacts among relevant constituents and with the IASB.



Title Issue date
Currently there are no papers available for the public. NA

Submissions to IASB

Title Issue date
Comments on IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging

19 Dec 2014

Comments on IASB Exposure Draft ED/2011/3 Mandatory Effective Date of IFRS 9

20 Oct 2011

Comments on IASB Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities

28 Apr 2011

Comments on IASB Supplement to Exposure Draft ED/2009/12 Financial Instruments: Impairment

1 Apr 2011

Comments on ED/2010/13 Hedge Accounting

9 Mar 2011

Comments on IASB Request for comments on FASB Financial Instruments ED

28 Sep 2010

Comments on IASB ED/2010/4 Fair Value Option for Financial Liabilities

16 Jul 2010

Comments on IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment

30 Jun 2010

Papers (Members Only)

Click here to access the Members Only section for this working group.