University · Accounting & Finance · Advanced Financial Reporting and IFRS

Financial Instruments: Recognition and Measurement (IFRS 9)

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Classification of financial assets under IFRS 9 (amortised cost, FVOCI, FVTPL) using the business model and SPPI tests, expected credit loss (ECL) impairment model with the three-stage approach, hedge accounting requirements, and comparison with IAS 39.

Inhaltsübersicht

  • IFRS 9 Classification Framework: Business Model and SPPI Tests
  • Impairment: The Expected Credit Loss (ECL) Model
  • Hedge Accounting under IFRS 9
  • IFRS 9 vs IAS 39: Key Differences and Transition Impacts
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