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  1. IAS 39: Financial Instruments: Recognition and Measurement
  2. Appendix B Amendments to other pronouncements
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Version date: 10 February 2017 - onwards
    Version 1 of 1    

Appendix B Amendments to other pronouncements

IAS 39: Financial Instruments: Recognition and Measurement (version for insurers utilising the exemption effected by Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4))

The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period.

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The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant pronouncements.

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