(3)In July 2014, the IASB issued IFRS 9 Financial Instruments (‘IFRS 9’) as the new standard for the accounting of financial instruments, with the view to its international application from 1 January 2018. IFRS 9 was adopted in the Union on 22 November 2016 by means of Commission Regulation (EU) 2016/2067 5 .
Recital 3
- 5 Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 ( OJ L 323, 29.11.2016, p. 1 ). ↩