Classification and Measurement: Limited Amendments to IFRS 9
Classification and Measurement: Limited Amendments to IFRS 9
Classification and Measurement: Limited Amendments to IFRS 9
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CLASSIFICATION AND MEASUREMENT: LIMITED AMENDMENTS TO <strong>IFRS</strong> 9 (PROPOSED AMENDMENTS TO <strong>IFRS</strong> 9 (2010))<br />
Approval by the Board of <strong>Classification</strong> <strong>and</strong> <strong>Measurement</strong>:<br />
<strong>Limited</strong> <strong>Amendments</strong> <strong>to</strong> <strong>IFRS</strong> 9 (Proposed amendments <strong>to</strong><br />
<strong>IFRS</strong> 9 (2010)) published in November 2012<br />
The Exposure Draft <strong>Classification</strong> <strong>and</strong> <strong>Measurement</strong>: <strong>Limited</strong> <strong>Amendments</strong> <strong>to</strong> <strong>IFRS</strong> 9 (Proposed<br />
amendments <strong>to</strong> <strong>IFRS</strong> 9 (2010)) was approved for publication by thirteen of the fifteen<br />
members of the International Accounting St<strong>and</strong>ards Board. Messrs Cooper <strong>and</strong> Engström<br />
voted against its publication. Their alternative views are set out after the Basis for<br />
Conclusions.<br />
Hans Hoogervorst Chairman<br />
Ian Mackin<strong>to</strong>sh Vice-Chairman<br />
Stephen Cooper<br />
Philippe Danjou<br />
Martin Edelmann<br />
Jan Engström<br />
Patrick Finnegan<br />
Amaro Luiz de Oliveira Gomes<br />
Prabhakar Kalavacherla<br />
Patricia McConnell<br />
Takatsugu Ochi<br />
Paul Pacter<br />
Darrel Scott<br />
Chungwoo Suh<br />
Wei-Guo Zhang<br />
43<br />
� <strong>IFRS</strong> Foundation
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