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Service: Audit
Type: Business and industry issue
Date: 2012/02/08

In the Headlines: Issue 2011/39 - December 2011

The IASB has deferred the mandatory effective date of the existing chapters of IFRS 9 Financial Instruments (2009) and IFRS 9 (2010) to annual periods beginning on or after 1 January 2015. The deadline was previously 1 January 2013. Early adoption of either standard continues to be permitted.

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