Global Standards for the world economy

Friday 28 April 2017

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Prepayment Features with Negative Compensation

Prepayment Features with Negative Compensation


 Prepayment Features with Negative Compensation

Project objective

The objective of the project is to examine whether amortised cost measurement would provide relevant and useful information for instruments that contain symmetric prepayment options and otherwise have contractual cash flows that are solely payments of principal and interest (SPPI).

Project stages

IFRS IC deliberations

Board deliberations

Issued documents