Global Standards for the world economy

Thursday 24 September 2020

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IFRS 9: Mandatory effective date and disclosures

Exposure draft - Mandatory effective date of IFRS 9 [Aug 2011]


 Exposure draft on mandatory effective date of IFRS 9 [Aug 2011]

On 4 August 2011 the International Accounting Standards Board (IASB) published for public comment an exposure draft of proposals to adjust the mandatory effective date of IFRS 9 Financial Instruments.

In publishing the exposure draft, the Board noted the importance of aligning all phases of the project (both completed and ongoing) to have the same effective date.

The comment period of the exposure draft closed on 21 October 2011.

Click here to read the comment letters.


Due process documents
Exposure draft: Mandatory Effective Date of IFRS 9   [English] [PDF, 125 KB]
Exposé-sondage: Date d'entrée en vigueur obligatoire d'IFRS 9 [French][PDF]





Related information

Click here for press release