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IFRIC 9 — Scope of IFRIC 9 and revised IFRS 3


In January 2009, the IASB agreed to amend paragraph 5 of IFRIC 9 Reassessment of Embedded Derivatives to clarify that the scope of IFRIC 9 excludes contracts with embedded derivatives acquired in a combination between entities under common control or in the formation of a joint venture.


Current status of the project

This project has been completed.  After initially being exposed in a separate exposure draft (along with the amendments to IFRIC 16), an amendment to IFRIC 9 was included in Improvements to IFRSs, issued on 16 April 2009.


Project milestones

January 2009 Added to the IASB's agenda
30 January 2009 Exposure Draft ED/2009/1 Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16) published Comment deadline 3 March 2009
16 April 2009 Improvements to IFRSs issued Amendments to IFRIC 9 effective for annual periods beginning on or after 1 July 2009

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.