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Description :
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The proposed amendments clarify that entities are required to assess whether hybrid contracts reclassified out of the fair value through profit or loss category contain embedded derivatives that require separation and that assessment has to be made based on the conditions that existed at the time of the initial recognition of the contracts.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
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