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IAS Plus newsletter — Special Global Edition – IFRIC 9 Reassessment of Embedded Derivatives

Published on: 12 Mar 2006

On 1 March 2006, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 9 Reassessment of Embedded Derivatives. The Interpretation clarifies whether an entity should reassess whether an embedded derivative needs to be separated from the host contract after the initial hybrid contract is recognised. IFRIC 9 concludes that reassessment is prohibited, unless there is a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract, in which case reassessment is required.


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