In light of the expected impact and importance of the implementation of IFRS 9 Financial Instruments, which replaces IAS 39 Financial Instruments: Recognition and Measurement for periods beginning on or after 1 January 2018, the European Securities and Markets Authority (ESMA) has issued a...
This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its November 2016 meeting, which were reported in its public newsletter (the IFRIC Update).