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Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)

The International Accounting Standards Board (IASB) has issued Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9).

The Exposure Draft proposes minor amendment to the financial instrument Standard, IFRS 9 to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation.

The amendments respond to comments received by the IFRS Interpretations Committee and are intended to improve the usefulness of information about these financial assets that the new Standard requires.

To download the Exposure Draft, click here

Invitation to comment

The Exposure Draft is open for comment until 11 May 2017.

You may provide your comments online or email us at technical@masb.org.my.