Effective date of IFRS 9 deferral option

When 01 Jan 2018
from to
Timezone UTC
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On 12 September 2016, the IASB published Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' providing two options for entities that issue insurance contracts within the scope of IFRS 4. An entity choosing to apply the IFRS 9 deferral approach does so for annual periods beginning on or after 1 January 2018.

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