Implementation of IFRS 9: Financial Instruments
Initiative
Official name
Public Statement Issues for consideration in implementing IFRS 9: Financial Instruments
Type
Comment
Level 3 / Other
Initiator
ESMA
Submitted
10.11.2016
Doc. code
ESMA/2016/1563
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
AQR manual
(binding, EU)
Hedge accounting under IFRS 9/IAS 39
(non-binding, EU)
Source: ESMA, ESMA/2016/1563, 2016