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  • IFRS 9 Classification and Measurement Categories

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    AllenMaeGarcia
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    IFRS 9 establishes three principal classification categories for financial assets: amortized cost, fair value through other comprehensive income (FVOCI), and fair value through profit or loss (FVTPL). The classification of financial assets under IFRS 9 is generally based on the entity's business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

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    IFRS-9_03242020

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    IFRS 9 establishes three principal classification categories for financial assets: amortized cost, fair value through other comprehensive income (FVOCI), and fair value through profit or loss (FVTPL). The classification of financial assets under IFRS 9 is generally based on the entity's business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    7 views1 page

    IFRS 9 Classification and Measurement Categories

    Uploaded by

    AllenMaeGarcia
    IFRS 9 establishes three principal classification categories for financial assets: amortized cost, fair value through other comprehensive income (FVOCI), and fair value through profit or loss (FVTPL). The classification of financial assets under IFRS 9 is generally based on the entity's business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    IFRS 9 classification and measurement categories

    Criteria for classifying and measuring financial assets

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