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IFRS 9 Financial instruments

Status update

September 2011
750 KB
IFRS 9 Financial instruments - status update
Area: IFRS

Background

Since the International Accounting Standards Board issued an exposure draft on 4 August 2011, proposing to postpone the mandatory effective date of the new financial instrument standard, IFRS 9, by two years to January 2015, we have prepared a comprehensive analysis considering the reasons for the delay, what this means for the IAS 39 replacement project as a whole, and taking stock of the overall progress of this complex issue

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