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2017-08-17T10:54:19.485-04:00
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93501
ifrs 9, modification of financial liabilities, PwC, financial liabilities, iasb, in brief, cash flows, profit or loss, derecognition
application/pdf
2017-08-17T10:55:26.612-04:00
PwC
The Board has confirmed the accounting treatment under IFRS 9 for modifications of financial liabilities carried at amortised cost. A gain or loss should be recognised in profit or loss for modifications of such financial liabilities that do not result in derecognition.
ifrs 9
modification of financial liabilities
PwC
financial liabilities
iasb
in brief
cash flows
profit or loss
derecognition
IFRS 9
IASB confirms accounting treatment for debt modifications under IFRS 9
uuid:ba6158bb-a53f-4933-8e35-3d98cba95819
uuid:4ccaa99f-a7f4-4f72-a984-caa669e3414c
2017-07-27T12:45:32.000+01:00
2017-07-27T07:45:32.000-04:00
2017-07-27T04:40:25.000-04:00
pwc-content-type:publication
pwc:geography/global
pwc:services/audit_and_assurance/ifrs_reporting/ifrs_9
pwc:services/audit_and_assurance/ifrs_reporting
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