Version date: 10 February 2017 - onwards
IFRIC 9: Basis for Conclusions
Superseded by IFRS 9: Financial Instruments, July 2014, for annual periods beginning on or after 1 January 2018. Earlier application is permitted.
Superseded by IFRS 9: Financial Instruments, July 2014, for annual periods beginning on or after 1 January 2018. Earlier application is permitted.