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Term-extending in fixed rate-debt instruments

IAS 39 Financial Instruments: Recognition and Measurement—Term-extending in fixed rate-debt instruments


 Issues considered but not included in annual improvements

IAS 39 Financial Instruments: Recognition and Measurement—Term-extending in fixed rate-debt instruments

The IFRS Interpretations Committee received a request to clarify whether the issuer of a fixed-rate debt instrument that contains an embedded term-extending option within the scope of IAS 39 (or IFRS 9) should separate from the host debt instrument.

Project stages

Deliberations

Considered for Annual Improvements (rejected)



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