Global Standards for the world economy

Wednesday 19 December 2018

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Fees included in the '10 per cent' test for the purpose of derecognition


 Work in progress

Fees included in the '10 per cent' test for the purpose of derecognition

The Interpretations Committee received a request to clarify the requirements in IAS 39 and IFRS 9 relating to which fees and costs should be included in the ‘10 per cent’ test for the purpose of derecognition of a financial liability.

Project stages

Board deliberations

Expected completion date: first half of 2017