IFRS 9 Amendment – Prepayment Features with Negative Compensation

By | April 25, 2017
(Last Updated On: April 25, 2017)

Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) – (24-04-2017)

Exposure Draft issued by IASB on Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) is for comments only. Comments on the Exposure Draft need to be received by May 15, 2017.

This Exposure Draft, published by the International Accounting Standards Board, proposes amendments to IFRS 9 Financial Instruments. These amendments are designed to address the concerns of some interested parties about how IFRS 9 classifies particular prepayable financial assets.

Invitation to comment

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at:


How to comment

Comments should be submitted using one of the following methods:

1. Electronically:Visit at the following link (Preferred method):
2. Email:Comments can be sent to: commentsasb@icai.in
3. Postal:Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in

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