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IASB meeting summaries and observer notes


 IASB July 2011


 

 

The IASB discussed whether the mandatory effective date of IFRS 9 should be changed from annual periods beginning on or after 1 January 2013. The Board tentatively decided that:

  1. the mandatory effective date of IFRS 9 should be changed to annual periods beginning on or after 1 January 2015,
  2. early application should continue to be permitted, and
  3. they supported the staff recommendation that an exposure draft should be issued with a comment period of a minimum of 60 days.

Date: 7/22/2011