Friday 09 October 2015
Agenda Paper 4: IAS 39 Financial Instruments: Recognition and Measurement: Income and expenses on F1 with a negative interest rate. How should this be presented in the statement of comprehensive income [PDF]
Negative interest rates: implication for presentation in the statement of comprehensive income
Letter from EFRAG
Late letter from OIC
Negative interest rates: implications for presentation in the statement of comprehensive income
© IFRS Foundation.