IFRS 9: Difference between revisions

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imported>Doug Williamson
(Expand for option to adopt early.)
imported>Doug Williamson
(Future proofing - removed date 2014 from revised and conditional 'will' from IAS39. Source: http://www.iasplus.com/en/standards/ifrs/ifrs9)
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International Financial Reporting Standard 9, dealing with financial instruments.
International Financial Reporting Standard 9, dealing with financial instruments.


The 2014 revised IFRS 9 comes into full effect from 1 January 2018. It will largely replace IAS 39 'Financial Instruments: Recognition and Measurement'.  
The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.  


Early adoption is permitted.  
Early adoption is permitted.  

Revision as of 09:38, 7 January 2016

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.

Early adoption is permitted.


See also