This version of IAS 39 does not contain the amendments by IFRS 9 and can therefore be used by those insurers utilising the exemption effected by Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4).
See IAS 39: Financial Instruments: Recognition and Measurement as amended by IFRS 9
109 This Standard supersedes IAS 39 Financial Instruments: Recognition and Measurement revised in October 2000.
110 This Standard and the accompanying Implementation Guidance supersede the Implementation Guidance issued by the IAS 39 Implementation Guidance Committee, established by the former IASC.