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IASB meeting summaries

 IASB 24 September 2010



The Board agreed to change the effective date for Disclosures - Transfer of financial assets (Amendments to IFRS 7) from 1 January 2011 to 1 July 2011, to allow preparers adequate time to prepare and apply the amendments. The Board reaffirmed, however, its decisions on the transition requirements: that is, in the first year of application, an entity need not provide comparative disclosure information required by the amendments. Earlier application is permitted.

Date: 9/24/2010