Hoogervorst questions IFRS 9

The IASB chairman queries the future scope and interpretation of IFRS 9, Financial Instruments

nternational Accounting Standards Board (IASB) chairman Hans Hoogervorst called into question the future scope and interpretation of IFRS 9, Financial Instruments, in a speech delivered at the European Central Bank conference on accounting, financial reporting and corporate governance for central banks in Frankfurt on 4 June.