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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 |
Subsets and Splits