Prepayment Features with Negative Compensation (Amendments to IFRS 9)

Topic area:
Status: 04.04.2018 |
Archived
Key words:
IFRS, Amendment
Initiative
Official name
Commission Regulation (EU) 2018/498 of 22 March 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
09.11.2017
Doc. code
2018/498
Summary
Status
Status

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Current version
Final version
26.03.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
AQR manual (binding, EU)
Prepayment Features with Negative Compensation (Amendments to IFRS 9) (non-binding, INT)

Source: EFRAG, 2018/498 , 2018