Written by: Barbora Choi on Wed Jul 30
July 2025 IFRIC Agenda Decision: Embedded Prepayment Option
This Agenda Decision concerns IFRS 9 Financial Instruments: Transaction Costs
“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.
