BC3B In November 2013 the Board amended the scope of IAS 32 so that it conformed to the scope of IAS 39 as amended in November 2013 regarding the accounting for some executory contracts (which was changed as a result of replacing the hedge accounting requirements in IAS 39).
BC3C IFRS 9 replaced IAS 39 and consequentially in July 2014 the scope of IAS 39 was relocated to IFRS 9.