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The IASB consults on proposals to clarify the accounting treatment for embedded derivatives. The proposals would require all embedded derivatives to be assessed and, if necessary, separately accounted for in financial statements.
The proposals respond to requests received from those taking part in the recent round-table discussions organised by the IASB and the FASB to clarify the requirements in IAS 39 Financial Instruments: Recognition and Measurement and IFRIC 9 Reassessment of Embedded Derivatives.
Deadline for comments is