Australia

Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 8/08/2011

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

IFRS 9 effective date push back (2011/26) 

ED/2011/3 Mandatory Effective Date of IFRS 9 proposes to push back the effective date of IFRS 9 Financial Instruments to annual periods beginning on or after 1 January 2015.
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Highlights

  • Mandatory effective date proposed to be pushed back to 1 January 2015
  • Proposals do not extend limited relief from restarting comparatives
  • Responses were due by 21 October 2011.
IFRS Briefing Sheets - International financial reporting updates