Much needed Improvements to the Financial Instruments Standard:

FYI Article – IFRS 9

The Financial Reporting & Assurance Standards Canada states that “The final version of IFRS 9 Financial Instruments was incorporated into Part I of the CPA Canada Handbook – Accounting in February 2015. The standard is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted. “

See the following for the whole story:

http://www.frascanada.ca/international-financial-reporting-standards/resources/reference-materials/item81227.aspx