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AASB 9 – Financial Instruments
http://moorestephensresources.com.au/articles/285/1/AASB-9--Financial-Instruments/Page1.html
By Rob Mackay
Published on 18/12/2009
 
The AASB has now issued accounting standard AASB 9 Financial Instruments which represents the first phase of the replacement of AASB 139.
As discussed in the November 2009 edition of XYZ Financial Reporter, the AASB has now issued accounting standard AASB 9 Financial Instruments which represents the first phase of the replacement of AASB 139.

AASB 9 applies to all assets within the scope of AASB 139 Financial Instruments: Recognition and Measurement and is mandatorily applicable for annual reporting periods beginning on or after 1 January 2013.