Written by: Barbora Choi on Thu Aug 14

IFRS 9 Financial Instruments: Embedded Prepayment Option

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.