iGAAP Alert: November 2009IFRS 9 Financial Instruments |
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Background
On 12 November 2009, the International Accounting Standards Board (IASB) issued IFRS 9 Financial Instruments.
This standard introduces new requirements for the classification and measurement of financial assets and is effective from 1 January 2013 with early adoption permitted.
For more information, read our iGAAP Alert: November 2009.


