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The International Accounting Standards Board has set out the first part of its new standard on financial accounting. The standard, called IFRS 9 Financial Instruments, is designed to take effect no later than 2013. Banks and other affected firms will be able to deploy it earlier.

The European Commission said it was going to wait until the remaining two phases of the IASB’s project was complete before deciding whether to adopt the standard.

• IASB press release