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Description :
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The IFRIC published in August 2009 an invitation to comment on a draft interpretation relating to transactions where equity instruments are issued to extinguish financial liabilities. IFRIC 19 provides guidance on how an issuer of debt should account for a debt for equity swap; in other words, when a debtor and creditor renegotiate the terms of a financial liability with the result that the liability is fully or partially extinguished by the debtor issuing equity instruments to the creditor.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
Financial Instruments Working Group (FIWG) -
Insurance Accounting Working Group (IAWG) -
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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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