FASB issued a new standard Tuesday designed to improve the recognition and measurement of financial instruments through targeted changes to existing GAAP. Public and private companies, not-for-profits ...
PwC Thailand indicates that amendments to International Financial Reporting Standard 9 (IFRS 9) – Financial Instruments, effective from 1 January 2026, concerning the classification of financial ...
The IASB issued its own financial instruments standard, IFRS 9, in 2014. The "recognition and measurement" standard was formerly referred to as "classification and measurement" but was changed to ...