IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) today issued amendments to the classification and measurement requirements in IFRS 9 Financial Instruments . The amendments will address diversity in accounting practice by making the requirements more understandable and consistent. Read Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7 .

These amendments respond to feedback from the 2022 Post-implementation Review of the Accounting Standard and clarify the requirements in areas where stakeholders have raised concerns, or where new issues have emerged since IFRS 9 was issued.

These include:

Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features —ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed.