This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

IFRS 9 Financial instruments

Status update


DOWNLOAD  
IFRS 9 Financial instruments


On 4 August 2011, the International Accounting Standards Board (IASB), issued an exposure draft proposing to postpone the mandatory effective date of the new financial instrument standard, IFRS 9, from 1 January 2013 to 1 January 2015.

In this paper we consider the reasons for the delay, what this means for the IAS 391 replacement project as a whole, and take stock of where we are in this deeply complex (and political) financial instrument project.

Stay connected

© 2013 Deloitte AG. All rights reserved. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity.

Please see About Deloitte for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its Member Firms.

Get connected
Share your comments
More on Deloitte