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06 July 2020

EFRAG's endorsement advice on the extension of the temporary exemption from Applying IFRS 9 (Amendments to IFRS 4)

The objective of the Amendments is to allow qualifying entities to continue to defer the application of IFRS 9. Currently IFRS 4 requires insurance entities to apply IFRS 9 from 1 January 2021, the change will mean that IFRS 9 becomes effective for annual periods beginning on or after 1...

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