The objective is to issue a revised IPSAS 29, Financial Instruments: Recognition and Measurement. Additional amendments to IPSAS 28, Financial Instruments: Presentation and IPSAS 30, Financial Instruments: Disclosures are also expected, however, those amendments are limited compared to the impact on IPSAS 29.

Scope

The scope of this project is to develop updated accounting requirements for financial instruments that are substantially converged with IFRSs.