The International Financial Reporting Standard (IFRS) has announced it is expected to the following documents on 12 October 2017:
- Prepayment Features with Negative Compensation (Amendments to IFRS 9);
- Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28); and
- Proposed IFRS Taxonomy Update—Prepayment Features with Negative Compensation (Amendments to IFRS 9).
These documents can be downloaded from the IFRS website.
Source: IFRS, 10 October 2017