Transcription of International Financial Reporting Standards - ifrs.org
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International Financial Reporting Standards - ifrs.org
The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Financial Reporting StandardsIFRS 9 Financial Instruments IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. and measurementA logical, single classification approach driven by cash flow characteristics and how it s managedFinalisation of the IASB s response to the global Financial crisis2 ImpairmentAn much needed and strongly supported forward-looking expected loss model Hedge accountingAn improved and widely welcomed model that better aligns accounting with risk managementInternational Financial Reporting StandardsThe views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS FoundationClassification and measurementThe IFRS 9 classification model for assets4 Cash flows are solely payments of principal and interest (SPPI)Business model = hold to collectBusiness model = hold to collect and sell Other business modelsOther types of cash flowsAmortised costFVOCI*FVPLFVPLFVPLFVPL*Excludes equity investments.
International Financial Reporting Standards The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation Classification and measurement. The IFRS 9 classification model for assets 4 Cash flows are solely payments of …
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