Effective date of IFRS 9
The mandatory effective date for the classification and measurement and derecognition sections of IFRS 9 Financial Instruments when they were originally issued was 1 January 2013.
On 16 December 2011, the IASB issued Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 and IFRS 7), which amended the effective date of IFRS 9 to annual periods beginning on or after 1 January 2015, and modified the relief from restating comparative periods and the associated disclosures in IFRS 7.
