The IASB has published amendments that defer the mandatory effective date of both the 2009 and 2010 versions of IFRS 9 Financial Instruments to annual periods beginning on or after 1 January 2015. Prior to the amendments, IFRS 9 was mandatorily effective for annual periods beginning on or after 1 January 2013. Early application is still permitted.
IASB defers effective date of IFRS 9 and publishes modified transition disclosures
19 de diciembre de 2011 | Actualidad