»Ê¹ÚÌåÓýapp

IFRS 9 must be applied for periods of account beginning on or after 1 January 2018. »Ê¹ÚÌåÓýapp standard must be applied retrospectively, except for some specific exemptions detailed in IFRS 9.

»Ê¹ÚÌåÓýapp advice of an advisory accountant should be sought in cases applying the transitional exemptions in IFRS 9.

Further guidance

Change of accounting basis (CFM76000)