Prepayment Features with Negative Compensation (Amendments to IFRS 9)
Initiative
Official name
Prepayment Features with Negative Compensation (Amendments to IFRS 9)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
21.04.2017
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Associated initiatives
Level 1
Prepayment Features with Negative Compensation (Amendments to IFRS 9)
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Simplified implementation - minor amendments to IFRS 9
(non-binding, EU)
Source: IASB, Prepayment Features with Negative Compensation (Amendments to IFRS 9), 2017