IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued, permitting an entity to elect to continue to apply the hedge accounting requirements in IAS 39 for a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities when IFRS 9 is applied, and to extend the fair value option to certain contracts that meet the 'own use' scope exception IFRS 9 Financial Instruments reissued, incorporating new requirements on accounting for financial liabilities and carrying over from IAS 39 the requirements for derecognition of financial assets and financial liabilitiesĪmended by Novation of Derivatives and Continuation of Hedge AccountingĮffective for annual periods beginning on or after 1 January 2014 (earlier application permitted) Original effective date 1 January 2013, later deferred and subsequently removed* IFRS 9 Financial Instruments issued, replacing the classification and measurement of financial assets provisions of IAS 39 IAS 39 amended for Annual Improvements to IFRSs 2009Įffective for annual periods beginning on or after 1 January 2010 IAS 39 amended for Annual Improvements to IFRSs 2007Įffective for annual periods beginning on or after 1 January 2009Īmendment to IAS 39 for eligible hedged itemsĮffective for annual periods beginning on or after 1 July 2009Īmendment to IAS 39 for reclassifications of financial assetsĪmendment to IAS 39 for embedded derivatives on reclassifications of financial assets IAS 39 Financial Instruments: Recognition and Measurement (2004) issuedĮffective for annual periods beginning on or after 1 January 2005Īmendment issued to IAS 39 for transition and initial recognition of profit or lossĪmendment issued to IAS 39 for cash flow hedges of forecast intragroup transactionsĮffective for annual periods beginning on or after 1 January 2006Īmendment to IAS 39 for fair value optionĪmendment to IAS 39 for financial guarantee contracts Withdrawal of IAS 25 following the approval of IAS 40 Investment PropertyĮffective for financial statements covering periods beginning on or after 1 January 2001 IAS 39 Financial Instruments: Recognition and Measurement (1998) The disclosure and presentation portion of E48 was adopted as IAS 32ĭiscussion Paper Accounting for Financial Assets and Financial Liabilities issuedĮxposure Draft E62 Financial Instruments: Recognition and Measurement issued Operative for financial statements covering periods beginning on or after 1 January 1987Į40 was modified and re-exposed as Exposure Draft E48 Financial Instruments IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E26 Accounting for Investments.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).
IAS 1 - Presentation of Financial Statements.
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