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12.09.2011: EFRAG's draft comment letter on IASB Exposure Draft Mandatory Effective Date of IFRS 9

EFRAG has issued its draft comment letter to the IASB on the Exposure Draft Mandatory Effective Date of IFRS 9. The letter can be downloaded here. Comments on the letter are invited by 17 October 2011.

EFRAG welcomes the Board’s decision to postpone the effective date of IFRS 9 Financial Instruments, but considers that the revised effective date of 1 January 2015 provides insufficient relief. EFRAG believes that, rather than setting a fixed effective date, it would be more appropriate to allow entities at least three years, from the date on which both the last phase of IFRS 9 and the new standard on insurance contracts have been published, to implement IFRS 9.

Comments should be submitted by 17 October 2011 to Commentletters@efrag.org


Source: GAAP-IFRS.COM

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