Global Standards for the world economy

Tuesday 16 July 2019

ProjectsWork plan for IFRSIAS 39 Financial Instruments: Recognition and Measurement and IAS 1 Presentation of Financial Statements– Income and expenses arising on financial instruments with a negative yield presentation in the statement of comprehensive incomeDiscussion and papers

IAS 39 Financial Instruments: Recognition and Measurement and IAS 1 Presentation of Financial Statements– Income and expenses arising on financial instruments with a negative yield presentation in the statement of comprehensive income

Discussion and papers

Stage 1: Agenda decision

Date Ref. Title Recording Update

January 2015
(IFRS IC)

4

Agenda Paper 4: IAS 39 Financial Instruments: Recognition and Measurement: Income and expenses on F1 with a negative interest rate. How should this be presented in the statement of comprehensive income [PDF]

Recording
Recording

January 2013
(IFRS IC)

8

8 Addendum

8 Addendum

Negative interest rates: implication for presentation in the statement of comprehensive income

Letter from EFRAG

Late letter from OIC

September 2012
(IFRS IC)

14

Negative interest rates: implications for presentation in the statement of comprehensive income