IFRIC 9 Reassessment of embedded derivatives

Amendment to IFRIC 9 Reassessment of Embedded Derivatives

Amendments to IFRIC Interpretation 9 Reassessment of Embedded Derivatives

(iii) derivatives that are embedded in leases are subject to the embedded derivatives requirements of this Standard.

derivatives that are embedded in leases are subject to the embedded derivatives provisions of this Standard (see paragraphs 10-13 and Appendix A paragraphs AG27-AG33).

to the adoption of the new standards, such embedded derivatives were

standards, embedded derivatives are treated as separate derivatives if

This Interpretation does not address remeasurement issues arising from a reassessment of embedded derivatives.

The same approach must be adopted for embedded derivatives, e.g. in structured products.

standards, embedded derivatives are treated as separate derivatives when