06-09-2011, 10:26 PM
Yes you are right regarding compliance date! However, early application voluntarily is allowed as always. I was looking at soft copies available at IASB website.
Anyhow, the crux of discussion is that fair value of held to maturity investments has to be disclosed.
Anyhow, the crux of discussion is that fair value of held to maturity investments has to be disclosed.