This Agenda Decision is about separation of an embedded derivative in a hybrid contract (the host is a loan).
“Most people master the art of postponing the start.”
I gave up on this post twice.
Too technical, detail-obsessed, and I did not know the topic in question at all.
And then, I started.
The topic got less scary with every minute I spent researching it.
A simple overview of the latest IFRIC Agenda Decision: 'Embedded Prepayment Option'⏩
opening quote via Goodreads.