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IFRS 9 and IAS 39 both provide standards for accounting of financial instruments, however IFRS 9 has a narrower scope currently only covering financial assets while IAS 39 covers all aspects of financial assets and liabilities. Additionally, IFRS 9 will become effective starting January 1, 2013 and allows for early adoption, while IAS 39 is the currently effective standard.
IFRS 9 and IAS 39 both provide standards for accounting of financial instruments, however IFRS 9 has a narrower scope currently only covering financial assets while IAS 39 covers all aspects of financial assets and liabilities. Additionally, IFRS 9 will become effective starting January 1, 2013 and allows for early adoption, while IAS 39 is the currently effective standard.
IFRS 9 and IAS 39 both provide standards for accounting of financial instruments, however IFRS 9 has a narrower scope currently only covering financial assets while IAS 39 covers all aspects of financial assets and liabilities. Additionally, IFRS 9 will become effective starting January 1, 2013 and allows for early adoption, while IAS 39 is the currently effective standard.