The International Financial Reporting Standard (IFRS) has announced it is expected to the following documents on 12 October 2017:

  1. Prepayment Features with Negative Compensation (Amendments to IFRS 9);
  2. Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28); and
  3. 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