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Tuesday 02 September 2014

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IFRS Interpretations Committee

Financial Instruments: Recognition and Measurement: Income and expenses arising on financial instruments with a negative yield


 Interpretations Committee issues on hold

IAS 39 Financial Instruments: Recognition and Measurement: 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

Stage completed: January 2013

Deliberations

Issue on hold