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IFRS 9 amendments - derecognition of financial assets and liabilities
A panel of EY professionals discuss potential changes to the derecognition of financial assets and liabilities.
The amendments introduce an accounting policy choice (if specific conditions are met) to derecognise financial liabilities settled using an electronic payment system, before the settlement date.
The amendments are effective for annual periods starting on or after 1 January 2026.
Early adoption is permitted, with an option to early adopt the amendments for classification of financial assets and related disclosures only.