Financial Instruments - EY
Financial InstrumentsA summary of IFRS 9 and its effectsMarch 2017IFRS 9 Financial Instruments RoadmapFVOCI(no rec ycling)Debt (including hybrid contr acts)DerivativesEquity(at instrument level)Conditional fair value option (FVO) elected? B usiness model test (at an aggregate level)Hold-to-collect contr actual cash Neither (1) nor (2)Amortised costFVOCI option elected ?BM with objective that results in Pas sYesYesNoNoFVOCI(with rec yclingFVTPLHeld for trading?FailNoNoFailFailBusiness model testChange in circumstancesRelevant information Performance evaluation & reporting Risks & risk management Remuneration It ems managed together Por tfolio segmentationUnit of accountResidual cat egory ver sus positive Collection of cash)
The International Accounting Standards Board (IASB or Board) published the final version of IFRS 9 Financial Instruments (IFRS 9) in July 2014.
Download Financial Instruments - EY
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
International Accounting Standard 39 Financial, International Accounting Standard 39 Financial Instruments: Recognition and, Financial Instruments: Recognition and, Financial Instruments: Recognition and Measurement, Standard, Financial Instruments, Standards IFRS 9, Financial Instruments, IFRS 9, Financial Instruments, Financial, Financial Instruments – high level summary, Impairment of financial instruments under IFRS, FINANCIAL ASSETS Classification and initial, FINANCIAL ASSETS Classification and initial recognition