The £450 million takeover of Liverpool remains 'on track' but is not expected to be completed until the end of the month or even early February.
The inspection of the club's accounts by the potential new owners Dubai International Capital (DIC) is continuing but Liverpool's directors will put off a board meeting until closer to the actual handover.
The due diligence process is now expected to be completed around the end of the month - meaning the budget for any new signings during the transfer window will have to be independent of DIC funding.
DIC - an investment arm of Dubai's ruler Sheikh Mohammed bin Rashid Al Maktoum - are pressing ahead with the takeover but inactivity over the Christmas period and the complicated nature of the deal means the due diligence is taking slightly longer than expected.
"Everything is on track and everyone is working towards completing the process by the end of the month," a club source said.
Meanwhile, Fifa's legal department are considering an appeal from Liverpool to overturn a ruling preventing Argentina midfielder Javier Mascherano moving to Anfield from West Ham.
Fifa's rules state that players cannot appear for three clubs in any one year between July 1st and June 30th.
Mascherano has already played for Corinthians and West Ham but Liverpool have pointed out he has only played for the Hammers for six minutes since October.
