ISDA responds to the IFRIC on IFRS 9 Financial Instruments

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ISDA has responded to the International Financial Reporting Standards Interpretations Committee’s tentative agenda decision made at its March 2017 meeting. This was as a result of a request submitted by a stakeholder to clarify whether an entity should recognize an adjustment to amortised cost in profit or loss when a financial liability is modified or exchanged, and that modification or exchange does not result in the derecognition of the financial liability.

Documents (1) for ISDA responds to the IFRIC on IFRS 9 Financial Instruments