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Thursday 17 April 2014

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IFRS Interpretations Committee

Servicing Contracts


 IFRS Interpretations Committee, issues recommended for the IASB to action

IFRS 7 Financial Instruments: Disclosures: Servicing Contracts

The objective of this project is to add guidance to IFRS 7 to clarify how the principle in paragraph 42C of IFRS 7 is applied to a servicing contract for the purpose of the transfer disclosure requirements in paragraph 42E-42H of IFRS 7.

Project stages

Stage completed: December 2013