Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
April, 25th 2017
Exposure Draft issued by IASB on Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) is for comments only. Comments on the Exposure Draft need to be received by May 15, 2017.
This Exposure Draft, published by the International Accounting Standards Board, proposes amendments to IFRS 9 Financial Instruments. These amendments are designed to address the concerns of some interested parties about how IFRS 9 classifies particular prepayable financial assets.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: