Classification and Measurement: Limited Amendments to IFRS 9

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Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) Comments to be received by 28 March 2013
Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) is published by the International Accounting Standards Board (IASB) for comment only. The proposals may be modified in the light of the comments received before being issued in final form as amendments to IFRSs. Comments on the Exposure Draft and the Basis for Conclusions should be submitted in writing so as to be received by 28 March 2013. Respondents are asked to send their comments electronically to the IASB website (www.ifrs.org), using the ‘Comment on a proposal’ page. All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright © 2012 IFRS Foundation ® ISBN: 978-1-907877-73-5 International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are copyright of the IFRS Foundation. The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language. Copies may be obtained from the IFRS Foundation. Please address publications and copyright matters to: IFRS Foundation Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@ifrs.org Web: www.ifrs.org All rights reserved. Copies of the draft amendments and the accompanying documents may be made for the purpose of preparing comments to be submitted to the IASB, provided such copies are for personal or intra-organisational use only and are not sold or disseminated and provided each copy acknowledges the IFRS Foundation’s copyright and sets out the IASB’s address in full. Otherwise, no part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. The IFRS Foundation logo/the IASB logo/’Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC Foundation’, ‘IASCF’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRIC’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IFRS Foundation.
Page 1: November 2012 Exposure Draft ED/201
Page 5 and 6: Introduction IN1 The International
Page 7 and 8: Question 3 Do you believe that this
Page 9 and 10: attributable to changes in the cred
Page 11 and 12: EXPOSURE DRAFT-NOVEMBER 2012 4.1.4
Page 13 and 14: Paragraphs 5.7.1 and 5.7.4 are amen
Page 15 and 16: income of gains or losses attributa
Page 17 and 18: when it applies [draft] IFRS 9 inco
Page 19 and 20: EXPOSURE DRAFT-NOVEMBER 2012 on a h
Page 21 and 22: ...continued Example Analysis Examp
Page 23 and 24: Example Analysis Example 1 EXPOSURE
Page 25 and 26: EXPOSURE DRAFT-NOVEMBER 2012 order
Page 27 and 28: contractual cash flows could not be
Page 29 and 30: ...continued EXPOSURE DRAFT-NOVEMBE
Page 31 and 32: not meet the conditions in paragrap
Page 33 and 34: EXPOSURE DRAFT-NOVEMBER 2012 Paragr
Page 35 and 36: Paragraph B7.2.1 is amended. New te
Page 37 and 38: income or equity investments design
Page 39 and 40: 12D If an entity has reclassified f
Page 41 and 42: shall disclose the carrying value o
Page 43 and 44: IFRIC Interpretation 12 Service Con
Page 45 and 46: CONTENTS EXPOSURE DRAFT-NOVEMBER 20
Page 47 and 48: Scope of this exposure draft BC6 Th
Page 49 and 50: Amortised cost EXPOSURE DRAFT-NOVEM
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EXPOSURE DRAFT-NOVEMBER 2012 recogn
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EXPOSURE DRAFT-NOVEMBER 2012 In the
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EXPOSURE DRAFT-NOVEMBER 2012 Contra
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with interest rate mismatches and/o
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EXPOSURE DRAFT-NOVEMBER 2012 (b) an
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EXPOSURE DRAFT-NOVEMBER 2012 BC69 T
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EXPOSURE DRAFT-NOVEMBER 2012 apply
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(c) assess the contractual cash flo
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EXPOSURE DRAFT-NOVEMBER 2012 BC93 T
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credit risk. However, given the con
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BC111 Lastly, the IASB noted that I
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Bifurcation of embedded features in
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Comparability of financial informat
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The business model EXPOSURE DRAFT-N
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EXPOSURE DRAFT-NOVEMBER 2012 normal
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EXPOSURE DRAFT-NOVEMBER 2012 portio
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EXPOSURE DRAFT-NOVEMBER 2012 disclo
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EXPOSURE DRAFT-NOVEMBER 2012 ‘Man
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EXPOSURE DRAFT-NOVEMBER 2012 AV11 M
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...continued EXPOSURE DRAFT-NOVEMBE
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...continued Reconciliation of stat
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EXPOSURE DRAFT-NOVEMBER 2012 measur
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Classification and Measurement: Limited Amendments to IFRS 9

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