The IASB continues to develop IFRS 9, Financial Instruments, the long-anticipated IASB accounting standard that replaces IAS 39, Financial Instruments: Recognition and Measurement, and provides guidance on the classification and measurement of financial assets. At the February 2014 meeting, the IASB revealed several new Impairment Methodology requirements and several Classification and Measurements amendments that will become part of the new standard.
Yield has not been a top priority for many corporate in the current era of low investment returns, but this situation is changing. As companies gradually recover a risk appetite to achieve better returns, automating investment policy compliance enables them not only to mitigate portfolio risk but also to gain transparency, eliminate manual effort and explore new investment types.
On Wednesday, January 29, 2014, the U.S. Government debuted a new floating-rate treasury security to healthy demand. This is the first new type of security that the government has created since the introduction of Treasury Inflation-Protected Securities in 1997.