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Tuesday 04 August 2015

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IFRS Interpretations Committee

IAS 39 Financial Instruments: Recognition and Measurement and IAS 1 Presentation of Financial Statements– Income and expenses arising on financial instruments with a negative yield presentation in the statement of comprehensive income


 Agenda decision (issue rejected)

IAS 39 Financial Instruments: Recognition and Measurement and IAS 1 Presentation of Financial Statements– Income and expenses arising on financial instruments with a negative yield presentation in the statement of comprehensive income

The Interpretations Committee discussed the ramifications of the economic phenomenon of negative effective interest rates for the presentation of income and expenses in the statement of comprehensive income.

Project stages

Deliberations

Date completed: January 2015



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