Wolters Kluwer: IFRS 9 due date adds to the regulatory heat of 2018

On 21 February 2014 - nine months after the IASB’s (International Accounting Standard Board) chairman Hans Hoogervorst gave his “breaking the boilerplate” speech which called for a behavioral change in financial disclosures and urged for a more “sensible” way of reporting (quality over quantity) - the IASB has made the tentative decision of setting 1 January 2018 as the e ective date for IFRS 9.

While four years seems like a relatively long way away, fi¬rms need to remember - Rome wasn’t

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