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AASB 9 - Financial Instruments - December 2009
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DELETED IFRS 9 TEXT
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Paragraph 8.1.1
This IFRS is available for application. If an entity elects to apply this IFRS it shall disclose that fact and at the same time apply the amendments in Appendix C.
Paragraph 8.1.2
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph C8 and deleted the headings above paragraph C18 and paragraphs C18-C23. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.