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13/06/2017 - EFRAG's feedback statement on the IASB's ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)

​EFRAG has published a feedback statement following the publication of its final comment letter on the IASB's Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9).


​On 31 May 2017, EFRAG issued its final comment letter on the IASB's Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9). This feedback statement describes the main comments received by EFRAG in response to its draft comment letter and how these comments were considered by EFRAG in finalising its comment letter to the IASB. The feedback statement is available here.