IFRS9有限修订：分类和计量征求意见稿.DOCVIP

November 2012 Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010) Comments to be received by 28 March 2013  Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) Comments to be received by 28 March 2013  Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) is published by the International Accounting Standards Board (IASB) for comment only. The proposals may be modified in the light of the comments received before being issued in final form as amendments to IFRSs. Comments on the Exposure Draft and the Basis for Conclusions should be submitted in writing so as to be received by 28 March 2013. Respondents are asked to send their comments electronically to the IASB website (), using the ‘Comment on a proposal’ page. All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright ? 2012 IFRS Foundation? ISBN: 978-1-907877-73-5 International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are copyright of the IFRS Foundation. The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language. Copies may be obtained from the IFRS Foundation. Please address publicati