On 24 July 2013, the IASB tentatively decided:
- to make the own credit requirements available for early application before the completed version of IFRS 9 is issued. The necessary amendments to the transition provisions in IFRS 9 will be made at the same time as the forthcoming amendments that will add the Hedge Accounting chapter to IFRS 9; and
- to defer the mandatory effective date of IFRS 9 and that the mandatory effective date should be left open pending the finalisation of the impairment and classification and measurement requirements. IFRS 9 would still be available for early application.