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Technical news in brief

ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.

Financial Reporting | 21 March 2023

The International Accounting Standards Board (IASB) has published an exposure draft proposing amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments respond to the feedback received following the review of the classification and measurement requirements in IFRS 9. Deadline for comments is 19 July 2023.