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AASB 9 - Financial Instruments - December 2009
cOMPARISON WITH IFRS 9cOMPARISON WITH IFRS 9
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cOMPARISON WITH IFRS 9
AASB 9 and IFRS 9
AASB 9 Financial Instruments as amended incorporates IFRS 9 Financial Instruments as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 9) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.
Compliance with IFRS 9
Entities that comply with AASB 9 as amended will simultaneously be in compliance with IFRS 9 as amended.