History of the Classification and Measurement phase
In November 2009, the IASB published the classification and measurement requirements for financial assets (IFRS 9 (2009)). Further detail on these requirements and the preceding deliberations can be found in the Exposure Draft (2009) and the IFRS 9 (2009) stages below.
In October 2010, the classification and measurement requirements for financial liabilities were added to IFRS 9 (IFRS 9 (2010)). Further detail on these requirements can be found in the Exposure Draft (2010) and IFRS 9 (2010) stages below.
As part of the final publication of IFRS 9 in July 2014 the IASB clarified a narrow range of application issues and added a third measurement category (fair value through other comprehensive income). Further detail on these changes and the Exposure Draft ED 2012/4 Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) can be found in the limited amendments stage below.