Financial Instruments


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.

Submissions to IASB

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

December 19, 2014

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

October 20, 2011

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

April 28, 2011

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

April 1, 2011

Comments on ED/2010/13 Hedge Accounting

March 9, 2011

Comments on IASB Request for comments on FASB Financial Instruments ED

September 28,  2010

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

July  16, 2010

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

June 30, 2010