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IAS 39 Financial Instruments: Recognition and Measurement—Term-extending in fixed rate-debt instruments
Global Standards for the world economy

Sunday 19 May 2019

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IAS 39 Financial Instruments: Recognition and Measurement—Term-extending in fixed rate-debt instruments


 Discussion and papers

Stage 1: Current stage

 

Date Ref. Title Recording Update
April 2012
(IASB)

17

IFRIC Update March 2012

Recording
Update
March 2012
(IFRS IC)

11

Term-extending options in fixed rate debt instruments

Recording
Update




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