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)
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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