He commented that the financial crisis had increased the pressure on the International Accounting Standards Board (IASB) to change IAS 39, that IASB was consequently carrying out a general overhaul, in three phases, and that as a result of the first phase, IFRS 9 had been published.
Il était d &apos; avis que la crise financière avait contribué à inciter l &apos; International Accounting Standards Board (IASB) à modifier la norme IAS 39, que l &apos; IASB procédait, en conséquence, à une refonte générale, en trois phases, et que la première phase avait débouché sur la publication de l &apos; IFRS 9.