Transcription of Financial Instruments - EY
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Financial Instruments - EY
Financial InstrumentsA summary of IFRS 9 and its effectsMarch 2017 IFRS 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 Relevance of salesType of objectiveBusiness model assessmentChanges in cr edit riskImpairment modelChange in credit risk since initial rec ognitionStage 1 Stage 2 Stage 3 Loss allowance updated at each reporting dateLifetime ECL criterionIn ter est revenue rec ognised (cr edit losses that resul))
The International Accounting Standards Board (IASB or Board) published the final version of IFRS 9 Financial Instruments (IFRS 9) in July 2014.
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