United States

IFRS Newsletter: Financial Instruments

Jan 30, 2017
From the Financial Reporting View and the IFRS Institute

The January 2017, Issue 36 of KPMG ISG’s IFRS Newsletter: Financial Instruments summarizes the January IASB meeting at which the Board began to discuss classifying financial assets with symmetric make-whole prepayment options under IFRS 9, Financial Instruments. The Board did not discuss the financial instruments with characteristics of equity (FICE) and macro hedge projects during the meeting.

Read KPMG ISG’s IFRS Newsletter: Financial Instruments