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Sunday 21 September 2014

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Accounting for term-structured repo transaction

Financial Instruments: Recognition and Measurement: Accounting for repo transaction


 Agenda decision

IAS 39 Financial Instruments: Recognition and Measurement: Accounting for term-structured repo transaction

The issue relates to an issue of whether three different transactions should be accounted for separately or should be aggregated and treated as if they were a single derivative transaction.

Project stages

Deliberations

Stage completed: March 2014