Financial instruments – recognition, classification, measurement and derecognition (IFRS 9)
Contents:
- Quick overview
- Scope and definitions
- Initial recognition and measurement
- Classification and subsequent measurement
- Impairment
- Derecognition of financial assets
- Derecognition, exchanges and modifications of financial liabilities
- Embedded derivatives
- Reclassification
- Gains and losses
- Hedge accounting
- Presentation and disclosure
- Current issues and further resources