Deloitte IFRS podcast – Deferral of IFRS 9
On 16 December 2011, the IASB published amendments that deferred the mandatory effective date of both the 2009 and 2010 versions of IFRS 9 Financial Instruments to annual periods beginning on or after 1 January 2015. Prior to the amendments, IFRS 9 was mandatorily effective for annual periods beginning on or after 1 January 2013. Early application is still permitted.
In this podcast, Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Andrew Spooner, leader of Deloitte’s Global IFRS financial instruments team, discuss the deferral of the effective date of IFRS 9 'Financial Instruments'.