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ey.com/IFRS New proposals for financial …

ey.com/IFRS New proposals for financial

www.ey.com

2 New proposals for financial instruments at amortised cost Amortised cost Amortised cost is defined in the ED as a cost-based measurement of a financial

  Proposal, Financial, Instruments, New proposals for financial, Amortised, New proposals for financial instruments at amortised

International Financial Reporting Standards 9 (IFRS 9)

International Financial Reporting Standards 9 (IFRS 9)

www.temenos.com

3 Glossary Abbreviation Definition IFRS International Financial Reporting Standards AMC Amortised Cost FVTPL Fair Value Through Profit & Loss FVTOCI Fair Value Through Other Comprehensive Income

  International, Standards, Reporting, Financial, International financial reporting standards, International financial reporting standards 9, Amortised

Know your standards IFRS 9, Financial Instruments

Know your standards IFRS 9, Financial Instruments

www.accaglobal.com

3 IFRS 9, FINANCIAL INSTRUMENTS AUGUST 2011 © 2011 ACCA 3 Financial assets measured at amortised cost This classification can apply only to debt instruments and must be designated

  Standards, Financial, Instruments, Ifrs, Financial instruments, Standards ifrs 9, Ifrs 9, Amortised

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