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IFRS 9
 
what is the effective date for implementation of IFRS 9? is it changed?
 
The IASB has issued an exposure draft that proposes to delay the effective date of
IFRS 9, „Financial instruments‟, to annual periods beginning on or after 1 January 2015. The original effective date was for annual periods beginning on or after 1 January 2013.
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