Exposure Draft and comment letters—Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)

 

The International Accounting Standards Board (the Board) has proposed minor amendments to the financial instruments Standard, IFRS 9, to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation.

The amendments respond to comments received by the IFRS Interpretations Committee and are intended to improve the usefulness of information about these financial assets that the new Standard requires.

The Exposure Draft was open for comment until 24 May 2017.

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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