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IASB considers IFRIC Agenda Decision - cash transferred via electronic transfer
The IASB has considered the IFRS IC’s AD on the accounting for cash received via electronic transfer as settlement for a financial asset.
In September 2022, the IASB decided to explore narrow-scope standard setting as part of its post-implementation review of IFRS 9, rather than approving the AD.
In October 2022, the IASB agreed to explore allowing an accounting policy choice to derecognise a financial liability before settlement date.