Issues related to IAS 39 (paras. BC166-BC197)
Superseded by IFRS 17: Insurance Contracts, para. C34, May 2017, for annual periods beginning on or after 1 January 2023. Earlier application is permitted, see App. C.
[IFRS 9 Financial Instruments replaced IAS 39. IFRS 9 applies to all items that were previously within the scope of IAS 39, unless an insurer applies the temporary exemption from IFRS 9 in paragraphs 20A–20Q and 39B–39J of IFRS 4. That temporary exemption is discussed in paragraphs BC228–BC299.]
[IFRS 9 Financial Instruments eliminated the category of available-for-sale financial assets.]