iods begmrg on or after January 1 2016 vim eery appcaton permed Retrospective application is required, but comparative ireormation is not compulsory Earl/ applcation of previous versons of IFRS 9 (2009, 2010 and 2013) is permtled if the date of intial application is before February 1, 2015 FRS 14 Regu