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Update on the IASB's project to replace IAS 39

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12 Aug 2011

Deloitte's UK Financial Services Industry group has issued an IFRS 9 Financial Instruments Status Update paper.

The paper summarises where the International Accounting Standards Board (IASB) is in its project to replace IAS 39 Financial Instruments: Recognition and Measurement. The paper includes a summary of the factors behind the IASB's recent proposal to defer the mandatory effective date of IFRS 9 from 2013 to 2015. It also provides a high-level comparison to some of the US Financial Accounting Standards Board's tentative decisions on its financial instruments project.

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