Prepayment Features with Negative Compensation - IASB

Date recorded:

At its meeting on December 13, 2016, the IASB agreed to add to its agenda a narrow-scope project on IFRS 9 Financial Instruments regarding financial assets with symmetric ‘make-whole’ prepayment options. Interpretations Committee members had recommended that the Board add the topic to its agenda. The Board will discuss the topic at its January 2017 meeting.

Review the IASB Update on the IASB's Web site.

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