Proposed amendments to IFRS 9

Tags: IFRS

IASB has proposed minor amendments to IFRS 9, to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation.

The amendments respond to comments received by the IFRS Interpretations Committee and are intended to improve the usefulness of information about these financial assets that the new Standard requires.

The Exposure Draft is open for comments until 24 May 2017.


Relaterte kilder

ED 2017/3 Prepayment Features with Negative Compensation


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