ED/Ind AS/2018/05
Exposure Draft
Prepayment Features with Negative Compensation
(Amendments to Ind AS 109, Financial Instruments)
(Last date for Comments: 11th July, 2018)
Issued by
Accounting Standards Board
The Institute of Chartered Accountants of India
Exposure Draft
Prepayment Features with Negative Compensation
(Amendments to Ind AS 109, Financial Instruments)
Following is the Exposure Draft of Amendments to Ind AS 109, Financial Instruments, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India for comments.
The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they contain a clear rationale and, where applicable, provide suggestions for alternative wording.
Comments can be submitted using one of the following methods, so as to be received not later than 11th July, 2018.
1. Electronically: Click on http://www.icai.org/comments/asb/ to submit comments online.
(Preferred method)
2. Email: Comments can be sent to commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002.
Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.
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