Global Standards for the world economy

Sunday 19 February 2017

Banner graphic

IFRS 9 Financial Instruments—Modification/exchange of financial liabilities that do not result in derecognition


 Work in progress

IFRS 9 Financial Instruments—Modification/exchange of financial liabilities that do not result in derecognition

The IFRS Interpretations Committee received a request to clarify whether an entity recognises an adjustment to amortised cost in profit or loss when a financial liability is modified or exchanged and that modification or exchange does not result in the derecognition of the financial liability.

Project stages