2019-03-25 | OFISD/DIR/GEN/IFR/020/101

Guidance Notes to Other Financial Institutions on the Implementation of IFRS 9 (Financial Instruments) in Nigeria

The Central Bank of Nigeria issues a guidance note to other financial institutions on the implementation of IFRS 9 (International Financial Reporting Standard 9) for financial instruments. The note clarifies regulatory expectations, especially regarding the exercise of judgment and the use of simplifications. It also requests information on IFRS 9 implementation projects and establishes a project team for support.

Nigeria

Central Bank of Nigeria

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