Global Standards for the world economy

Friday 28 April 2017

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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