Welcome to the website of the IFRS Foundation and the IASB

Thursday 18 September 2014

Banner graphic

IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes


 IASB October 2012


 

The IASB noted that the IASB staff have received feedback about interest rates in a regulated environment and that they plan to gather more information on the issue through the Exposure Draft process. The Exposure Draft will include the proposed clarification about a modified relationship between principal and the consideration for the time value of money and credit risk, but will not suggest any further proposed amendments to the contractual cash flow characteristics assessment.

This session was for information purposes only. No decisions were made.

Date: 10/17/2012