Air Canada 2013 Annual Report Download - page 103
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2013 Consolidated Financial Statements and Notes
103
IFRS 9 was amended in November 2013, to (i) include guidance on hedge accounting, (ii) allow entities to early adopt the
requirement to recognize changes in fair value attributable to changes in an entity’s own credit risk, from financial liabilities
designated under the fair value option, in OCI, without having to adopt the remainder of IFRS 9, and to (iii) remove the
previous mandatory effective date for adoption of January 1, 2015, although the standard is available for early adoption.
Amendments to IAS 32 – Financial Instruments: Presentation
IAS 32 addresses inconsistencies when applying the offsetting requirements, and is effective for annual periods beginning on
or after January 1, 2014.