Global Standards for the world economy

Monday 25 January 2021

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Servicing Contracts

Servicing Contracts

 Proposed changes – Annual improvements (2012-2014)

IFRS 7 Financial Instruments: Disclosures: Servicing Contracts

The objective of this project is to add guidance to IFRS 7 to clarify how the principle in paragraph 42C of IFRS 7 is applied to a servicing contract for the purpose of the transfer disclosure requirements in paragraph 42E-42H of IFRS 7.

Project stages

Stage completed: December 2013
Expected completion date: Q3 2014