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IASB decides on project on limited IFRS 9 amendments

  • IFRS - IASB Image

Jan 18, 2017

On January 18, 2017, the International Accounting Standards Board (IASB) voted to add a limited scope project on IFRS 9 "Financial Instruments" to its agenda.

The project will look into whether a narrow-scope exception could be made to allow instruments with symmetric prepayment options to qualify for amortized cost or fair value through other comprehensive income measurement because they would otherwise fail the SPPI condition.

Review a summary of the agenda paper released by our Global firm.

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