IASB has issued “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.
The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
For further information, please refer to the IASB website