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Final stage

In June 2017, the IFRS Interpretations Committee decided to refer to the International Accounting Standards Board (Board) questions about modifications or exchanges of financial liabilities that do not result in derecognition.

At its meeting in July 2017, the Board affirmed a previous conclusion that further standard-setting is not required. The Board tentatively decided to highlight its conclusion in the Basis for Conclusions on Prepayment Features with Negative Compensation (Amendments to IFRS 9). The Board issued the amendments in October 2017.