Proposed IFRS Taxonomy Update and comment letters—Prepayment Features with Negative Compensation (Amendments to IFRS 9)


The International Accounting Standards Board (Board) published for public comment a proposed update to the IFRS Taxonomy 2017 to take account of Prepayment Features with Negative Compensation (Amendments to IFRS 9).

IFRS Taxonomy updates reflect new IFRS Standards and amendments to Standards issued by the Board, allowing companies that report electronically using the latest Standards to do so without creating their own taxonomy concepts. The updates may also include technical improvements, new common practice elements or other taxonomy improvements.

Deadline for submitting comment letters: 11 December 2017

All comment letters should be submitted via the online upload page. If you have any problems using this page, please contact us for help with the submittal process. Please refrain from sending comment letters to IASB or IFRS Foundation individuals. Board and staff members have access to all comment letters submitted via the online upload page. You must be an eIFRS Basic user to submit a comment letter and registration is free.

All comment letters will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence.


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.

ID Submitter

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