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Monday 28 September 2020

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Exposure draft [Dec 2008]


 Exposure draft and comment letters


On 22 December 2008, the IASB published for public comment an Exposure Draft, Embedded Derivatives.

The proposals is to clarify the accounting treatment for embedded derivatives. The proposals respond to requests received from those taking part in the recent round-table discussions organised by the IASB and the US Financial Accounting Standards Board (FASB) to clarify the requirements in IAS 39 Financial Instruments: Recognition and Measurement and IFRIC 9 Reassessment of Embedded Derivatives.

Comment Letter deadline: Comments were due by 21 January 2009. The comment period for this project is now closed. To read the comment letters click here.

Access the due process documents


Due process documents
Exposure Draft:  Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39)
[English] [PDF, 364 KB]
Exposé-sondage: Dérivés incorporés (Projet de modification d’IFRIC 9 et d’IAS 39)
French] [PDF,111KB]