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AASB requests comments on the effective date of IFRS 9

  • AASB (Australian Accounting Standards Board) (lt blue) Image

09 Aug 2011

The Australian Accounting Standards Board (AASB) has issued Exposure Draft ED 215 'Mandatory Effective Date of IFRS 9', incorporating IASB ED/2011/3. ED 215 proposes amendments to AASB 9 'Financial Instruments', issued in December 2009 and December 2010, to propose changing the mandatory effective date to annual periods beginning on or after 1 January 2015, rather than annual periods beginning on or after 1 January 2013. Early application of both would continue to be permitted.

More information about the proposals can be found in our Financial Instruments – Effective Date of IFRS 9 page.

Comments on ED 215 are due to the AASB by 7 October 2011 , with comments to the IASB on its exposure draft closing on 21 October 2011. Click for AASB announcement (link to AASB website).

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