21. Oktober 2011
Comment on exposure draft "ED/2011/3: Mandatory Effective Date of IFRS 9"
The German Banking Industry Committee basically welcome the IASB's proposal to postpone mandatory application of IFRS 9 until 2015. "It will be essential, however, to finalise the outstanding phases of IFRS 9 (impairment and hedge accounting) without delay so that all three phases of IFRS 9 can be applied simultaneously from 1 January 2015 as planned."