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OSFI's draft guideline IFRS 9 Financial Instruments and Disclosures

  • IFRS - OSFI Image

Mar 10, 2016

On March 10, 2016, the Office of the Superintendent of Financial Institutions (OSFI) released its draft guideline "IFRS 9 Financial Instruments and Disclosures," which provides guidance to federally regulated entities on the application of IFRS 9, "Financial Instruments," and in particular, the implementation of the expected loss framework under IFRS 9.

The draft guideline also incorporates a number of OSFI's existing accounting and disclosure guidelines related to financial instruments. OSFI is inviting comments on the draft guideline until May 6, 2016.

Review the draft guideline on the OSFI's website. 

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