Skip to main content
Home

Menu: Acount

  • Log in
  • Subscribe
  • Contact us

Menu: Main

  • About us
    coporate

    EFRAG

    • About EFRAG
      • EFRAG Secretariat
      • Elements of history and reforms
      • European lab
      • Ways of contributing to EFRAG Work
    • Working groups and advisory panels
    • Annual reviews
    • Friends of EFRAG
    • Legal & Policies
    • Our structure and member organisations
      • EFRAG Administrative Board
      • EFRAG Financial Reporting Board
      • EFRAG Financial Reporting Technical Expert Group
      • EFRAG Consultative Forum of Standard Setters
      • EFRAG Sustainability Reporting Board
      • EFRAG Sustainability Reporting Technical Expert Group
    • All EFRAG projects
  • Financial reporting
    FR

    Financial reporting

    • About financial reporting and due process
    • Endorsement status
    • Meetings
    • News
    • Projects
    • Connectivity between FR and SR
    • Governance and technical bodies
      • EFRAG Financial Reporting Board
      • EFRAG Financial Reporting Technical Expert Group
      • EFRAG Consultative Forum of Standard Setters
    • Open consultations
  • Sustainability reporting
    SR

    Sustainability reporting

    • About sustainability reporting and due process
    • ESRS workstreams
      • Amended ESRS
      • Sector agnostic
      • Sector specific
      • SMEs
      • Implementation support
      • Digital Reporting
      • ISSB consultations
      • Interoperability
      • Non-EU Group(s)
    • ESRS Q&A platform
    • Meetings
    • News
    • Projects
    • Connectivity between FR and SR
    • Governance and technical bodies
      • EFRAG Sustainability Reporting Board
      • EFRAG Sustainability Reporting Technical Expert Group
    • Open consultations
  • EFRAG update
  • News and calendar
    News

    News and Calendar

    Access the latest news, press releases and publications and explore our meeting calendar

    • News
    • Events
    • EFRAG Update Podcast
    • Meetings Calendar
    • Meetings Recordings
    • IFASS meetings
    • Sustainability Reporting Publications
    • Financial Reporting Publications
  • Open consultations
  • Vacancy

Breadcrumb

  1. Home
  2. PIR IFRS 9 Classification and Measurement - EFRAG subtopic equity non-recycling
  3. Description

PIR IFRS 9 Classification and Measurement - EFRAG subtopic equity non-recycling

Active
Research phase
Sapna Heeralall
Vincent Papa

Menu: Project phase

  • Description
  • Documents
Home

EFRAG (IVZW/AISBL)

35 Square de Meeûs
1000 Brussels (fifth floor)
BELGIUM

T +32 (0)2 207 93 00

How to reach us

European Transparency Register: 411098519407-76

Subscribe to our newsletter
Subscribe

Main navigation

  • About us
  • Financial reporting
  • Sustainability reporting
  • EFRAG update
  • News and calendar
  • Open consultations
  • Vacancy
Connect with us
Youtube
Linkedin

Bottom menu

  • © EFRAG
  • Privacy policy
  • Cookie statement
  • Disclaimer

DMS menu

  • Site by D’M&S

Main navigation

  • About us
    • About EFRAG
    • Working groups and advisory panels
    • Annual reviews
    • Friends of EFRAG
    • Legal & Policies
    • Our structure and member organisations
    • All EFRAG projects
  • Financial reporting
    • About financial reporting and due process
    • Endorsement status
    • Meetings
    • News
    • Projects
    • Connectivity between FR and SR
    • Governance and technical bodies
    • Open consultations
  • Sustainability reporting
    • About sustainability reporting and due process
    • ESRS workstreams
    • ESRS Q&A platform
    • Meetings
    • News
    • Projects
    • Connectivity between FR and SR
    • Governance and technical bodies
    • Open consultations
  • EFRAG update
  • News and calendar
    • News
    • Events
    • EFRAG Update Podcast
    • Meetings Calendar
    • Meetings Recordings
    • IFASS meetings
    • Sustainability Reporting Publications
    • Financial Reporting Publications
  • Open consultations
  • Vacancy

User account menu

  • Log in
  • Subscribe
  • Contact us