OSFI Guideline IFRS 9 Financial Instruments and Disclosures

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Jun 21, 2016

On June 21, 2016, the Office of the Superintendent of Financial Institutions (OSFI) issued the final version of its 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 guideline also incorporates a number of OSFI’s existing accounting and disclosure guidelines related to financial instruments.

Review the press release and Guideline on the OSFI's Web site.

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