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(2010) and IFRS 7) issued in December 2011
Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 (2009),
IFRS 9 (2010) and IFRS 7) was approved for publication by fourteen of the fifteen
members of the International Accounting Standards Board. Ms McConnell dissented from
the issue of the amendments. Her dissenting opinion is set out after the Basis for
Conclusions.
Hans Hoogervorst Chairman
Ian Mackintosh Vice-Chairman
Stephen Cooper
Philippe Danjou
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Prabhakar Kalavacherla
Elke König
Patricia McConnell
Takatsugu Ochi
Paul Pacter
Darrel Scott
John T Smith
Wei-Guo ZhangIFRS 9
A544 © IFRS Foundation
Approval by the Board of IFRS 9 Financial Instruments (Hedge
Accounting and amendments to IFRS 9, IFRS 7 and IAS 39)
issued in November 2013
IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and
IAS 39) was approved for issue by fifteen of the sixteen members of the International
Accounting Standards Board. Mr Finnegan dissented. His dissenting opinion is set out
after the Basis for Conclusions.
Hans Hoogervorst Chairman
Ian Mackintosh Vice-Chairman
Stephen Cooper
Philippe Danjou
Martin Edelmann
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Gary Kabureck
Prabhakar Kalavacherla
Patricia McConnell
Takatsugu Ochi
Darrel Scott
Chungwoo Suh
Mary Tokar
Wei-Guo ZhangIFRS 9
© IFRS Foundation A545
Approval by the Board of IFRS 9 Financial Instruments issued in
July 2014
IFRS 9 Financial Instruments (as issued in July 2014) was approved for issue by fourteen of
the sixteen members of the International Accounting Standards Board. Messrs Cooper
and Engström dissented. Their dissenting opinion is set out after the Basis for
Conclusions.
Hans Hoogervorst Chairman
Ian Mackintosh Vice-Chairman
Stephen Cooper
Philippe Danjou
Martin Edelmann
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Gary Kabureck
Suzanne Lloyd
Patricia McConnell
Takatsugu Ochi
Darrel Scott
Chungwoo Suh
Mary Tokar
Wei-Guo ZhangIFRS 9
A546 © IFRS Foundation
Approval by the Board of Prepayment Features with Negative
Compensation (Amendments to IFRS 9) issued in October 2017
Prepayment Features with Negative Compensation (Amendments to IFRS 9) was approved for
issue by 11 of 14 members of the International Accounting Standards Board (Board).
Messrs Anderson and Lu and Ms Tarca abstained in view of their recent appointments to
the Board.
Hans Hoogervorst Chairman
Suzanne Lloyd Vice-Chair
Nick Anderson
Martin Edelmann
Françoise Flores
Amaro Luiz de Oliveira Gomes
Gary Kabureck
Jianqiao Lu
Takatsugu Ochi
Darrel Scott
Thomas Scott
Chungwoo Suh
Ann Tarca
Mary TokarIFRS 9
© IFRS Foundation A547
Approval by the Board of Interest Rate Benchmark Reform issued
in September 2019
Interest Rate Benchmark Reform , which amended IFRS 9, IAS 39 and IFRS 7 , was approved for
issue by all 14 members of the International Accounting Standards Board (Board).
Hans Hoogervorst Chairman
Suzanne Lloyd Vice-Chair
Nick Anderson
Tadeu Cendon
Martin Edelmann
Françoise Flores