IFRS Newsletter No. 06 – 2017

The IASB confirmed the IFRIC’s tentative decision on the modification of financial liabilities under new IFRS 9. The far-reaching impact of this decision is discussed in this edition.


  • A Closer Look – IFRS 9: towards a different account treatment for modifications of financial liabilities
  • Upcoming meetings of the IASB and the IFRS Interpretations Committee

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