• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 7/30/2013

IFRS Newsletter: Financial Instruments - issue 14, July 2013 

The mandatory effective date of 1 January 2015 was intended to apply to all phases of IFRS 9, but the IASB has made slower than expected progress towards finalising the standard.
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Therefore, in response to constituent feedback, the IASB has not only tentatively decided to defer the mandatory effective date of IFRS 9 but also to allow early application of the ‘own credit’ requirements in isolation.


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