Version date: 1 January 2017 - onwards
IAS 39: Implementation Guidance (version for insurers)
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