United States

IFRS Newsletter: Financial Instruments

Jul 05, 2017
From the IFRS Institute

KPMG summarizes the IASB's June meeting at which it discussed feedback from stakeholders on its proposal about prepayment features with negative compensation. The Board expects to issue final amendments in October 2017. Also at the meeting, the IASB staff presented an educational session to the Board about main events that affect the composition of the dynamic risk management (DRM) portfolio.