IASB consults on ED Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)

The IASB has proposed minor amendments to the financial instruments Standard, IFRS 9, to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation.

The ED Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9), can be accessed here. The comment deadline is 24 May 2017.