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IASB decides on project on limited IFRS 9 amendments

  • IASB (International Accounting Standards Board) (blue) Image

18 Jan 2017

The International Accounting Standards Board (IASB) has just voted (11 in favour, 1 against) 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 amortised cost or fair value through other comprehensive income measurement because they would otherwise fail the SPPI condition. Please see our summary of the agenda paper and the IASB's discussion for more details.

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