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Accounting and corporate reporting
Exposure drafts and discussion papers
IASB issues exposure draft of amendments to IFRS 9 to aid implementation
The IASB has issued minor amendments to IFRS 9, 'Financial instruments' to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation. The amendments respond to comments received by the IFRS Interpretations Committee.

The comment deadline is 24 May 2017.

PwC guidance
Demystifying IFRS 9 for Corporates - 2. Intra-group loans - PwC video
There is a common perception that IFRS 9 Financial Instruments will not have a big impact on Corporates - in this video series, we will highlight why we think that perception is wrong!

In the second video of the series, PwC's IFRS 9 accounting technical specialists, Sandra Thompson and Nitassha Somai, highlight how accounting for intra-group loans might be affected, including factors to consider in determining which loans will be in or out of scope of the new standard and how the new impairment model might be applied. 

In our next video, we will focus on the modification of financial liabilities. 

Subscribe to our YouTube channel to receive more videos in the series.

Interest rate implicit in a lease and incremental borrowing rate – A practical guide to application in real estate leases
One of the most significant judgements for lessees in adopting IFRS 16, the new lease accounting standard, is determining the discount rate.

Our paper outlines some practical considerations in determining that discount rate.