Transcription of International Financial Reporting Standard IFRS 9
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International Financial Reporting Standard IFRS 9
ifrs 9 IE ifrs Foundation International Financial Reporting Standard ifrs 9 Financial Instruments July 2014 ILLUSTRATIVE EXAMPLES International Financial Reporting standards together with their accompanying documents are issued by the ifrs Foundation. COPYRIGHT Copyright 2014 ifrs Foundation. Reproduction of this extract within Australia in unaltered form (retaining this notice) is permitted for non-commercial use subject to the inclusion of an acknowledgment of the ifrs Foundation s copyright. All other rights reserved. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia or for any purpose outside Australia should be addressed to the ifrs Foundation at CONTENTS fromparagraphIFRS 9 Financial INSTRUMENTSILLUSTRATIVE EXAMPLESFINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSSIE1 IMPAIRMENT (SECTION )ASSESSING SIGNIFICANT INCREASES IN CREDIT RISK SINCE INITIALRECOGNITIONIE6 Example 1 significant increase in credit riskIE7 Example 2 no significant increase in credit riskIE12 Example 3 highly collateralised Financial assetIE18 Example 4 public investment-grade bondIE24 Example 5 responsiveness to changes in credit riskIE29 Example 6 comparison to maximum initial credit riskIE40 Example 7 counterparty assessment of credit riskIE43 RECOGNITION AND MEASUREMENT OF EXPECTED CREDIT LOSSESIE48
IFRS 9 Financial Instruments Illustrative Examples These examples accompany, but are not part of, IFRS 9. Financial liabilities at fair value through profit or loss IE1 The following example illustrates the calculation that an entity might perform in …
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