EFRAG recommends the adoption of the amendments made to IAS 39 and IFRS 7.
EFRAG has submitted to the Commission its positive endorsement advice regarding the amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures “Reclassification of Financial Assets” and recommends its adoption.
Endorsment advice
© EFRAG - European Financial Reporting Advisory Group
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