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IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes

 IASB / FASB 28 July 2011



The Board discussed the effective date and transition requirements for the revised offsetting disclosures. The staff recommended that the revised disclosure requirements should be applied retrospectively and be effective for annual and interim reporting periods beginning on or after 1 January 2013.

None of the Board members present objected to either of the staff recommendations. However, no vote was taken and the matter will be considered by the full Board in September.

Date: 7/28/2011

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