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IFRS 9 Financial instruments

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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.

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