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26 March 2018

EU(欧州連合)、負の補償を伴う期限前償還要素に関するIFRS(国際財務報告基準)第9号(金融商品)の修正規則を官報掲載


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The European Union has published a Commission Regulation endorsing 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.


The EU has published the Commission Regulation (EU) 2018/498 of 22 March 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards IFRS 9.

As a result of the EU's adoption, the EFRAG has updated its endorsement status report.

Official Journal of the EU on 26 March 2018

​The endorsement by the European Commission of Prepayment Features with Negative Compensation (Amendments to IFRS 9) is now reflected in EFRAG's Endorsement Status Report.

As a result of the EU's adoption, the EFRAG has updated its endorsement status report.

As a result of the EU's adoption, the EFRAG has updated its endorsement status report.



© European Union


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