icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IFRS 9: Financial InstrumentsChapter 1 Objective (para. 1.1)Chapter 2 Scope (paras. 2.1-2.8)Chapter 3 Recognition and derecognition3.1 Initial recognition (paras. 3.1.1-3.1.2)3.2 Derecognition of financial assets (paras. 3.2.1-3.2.23)3.3 Derecognition of financial liabilities (paras. 3.3.1-3.3.5)Chapter 4 Classification4.1 Classification of financial assets (paras. 4.1.1-4.1.5)4.2 Classification of financial liabilities (paras. 4.2.1-4.2.2)4.3 Embedded derivatives (paras. 4.3.1-4.3.7)4.4 Reclassification (paras. 4.4.1-4.4.3)Chapter 5 Measurement5.1 Initial measurement (paras. 5.1.1-5.1.3)5.2 Subsequent measurement of financial assets (paras. 5.2.1-5.2.3)5.3 Subsequent measurement of financial liabilities (paras. 5.3.1-5.3.2)5.4 Amortised cost measurement (paras. 5.4.1-5.4.9)5.5 Impairment (paras. 5.5.1-5.5.20)5.6 Reclassification of financial assets (paras. 5.6.1-5.6.7)5.7 Gains and losses (paras. 5.7.1-5.7.11)Chapter 6 Hedge accounting6.1 Objective and scope of hedge accounting (paras. 6.1.1-6.1.3)6.2 Hedging instruments (paras. 6.2.1-6.2.6)6.3 Hedged items (paras. 6.3.1-6.3.7)6.4 Qualifying criteria for hedge accounting (para. 6.4.1)6.5 Accounting for qualifying hedging relationships (paras. 6.5.1-6.5.16)6.6 Hedges of a group of items (paras. 6.6.1-6.6.6)6.7 Option to designate a credit exposure as measured at fair value through profit or loss (paras. 6.7.1-6.7.4)6.8 Temporary exceptions from applying specific hedge accounting requirements (paras. 6.8.1-6.8.13)6.9 Additional temporary exceptions arising from interest rate benchmark reform (paras. 6.9.1-6.9.13)6.10 Contracts referencing nature-dependent electricity (paras. 6.10.1-6.10.2)Chapter 7 Effective date and transition7.1 Effective date (paras. 7.1.1-7.1.15)7.2 Transition (paras. 7.2.1-7.2.53)7.3 Withdrawal of IFRIC 9, IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013) (paras. 7.3.1-7.3.2)Appendix A Defined termsAppendix B Application guidanceAppendix C Amendments to other StandardsApproval by the Board of IFRS 9 issued in November 2009Approval by the Board of the requirements added to IFRS 9 in October 2010Approval by the Board of Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 (2009), IFRS 9 (2010) and IFRS 7) issued in December 2011Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013Approval by the Board of IFRS 9 Financial Instruments issued in July 2014IFRS 9: Basis for ConclusionsIntroduction (paras. BCIN.1 - BCIN.20)Scope (Chapter 2) (paras. BC2.1 - BC2.46)BC2.1Loan commitments (paras. BCZ2.2 - BC2.8)Financial guarantee contracts (paras. BCZ2.9 - BC2.17)Contracts referencing nature-dependent electricity (BC2.17A-BC2.17I)Contracts to buy or sell a non-financial item (para. BCZ2.18-BC2.18K)Accounting for a contract to buy or sell a non-financial item as a derivative (paras. BCZ2.19 - BCZ2.38)Business combination forward contracts (paras. BCZ2.39 - BCZ2.43)Derecognition of lease liabilities (Annual Improvements to IFRS Accounting Standards - Volume 11) (paras. BC2.44 - BC2.46)Recognition and derecognition (Chapter 3) (paras. BCZ3.1 - BC3.63)Derecognition of a financial asset (paras. BCZ3.1 - BCZ3.3)Exposure draft of proposed amendments to IAS 39 published in 2002 (paras. BCZ3.4 - BCZ3.5)Comments received (paras. BCZ3.6 - BCZ3.7)Revisions to IAS 39 (paras. BCZ3.8 - BCZ3.13)Arrangements under which an entity retains the contractual rights to receive the cash flows of a financial asset but assumes a contractual obligation to pay the cash flows to one or more recipients (paras. BCZ3.14 - BCZ3.24)Transfers that do not qualify for derecognition (paras. BCZ3.25 - BCZ3.26)Continuing involvement in a transferred asset (paras. BCZ3.27 - BCZ3.29)Improved disclosure requirements issued in October 2010 (paras. BC3.30 - BC3.31)Exemption for repurchased financial liabilities (para. BC3.32)Fees in the '10 per cent' Test for Derecognition of Financial Liabilities (Annual Improvements to IFRS Standards 2018-2020) (paras. BC3.33 - BC3.36)Amendments to the Classification and Measurement of Financial Instruments (May 2024) (paras. BC3.37-BC3.63)Classification (Chapter 4) (paras. BC4.1 - BC4.303)Classification of financial assets (paras. BC4.1 - BC4.45)Classification of financial liabilities (paras. BC4.46 - BC4.53)Option to designate a financial asset or financial liability at fair value through profit or loss (paras. BCZ4.54 - BC4.82)Embedded derivatives (paras. BC4.83 -  BCZ4.110)Reclassification (paras. BC4.111 - BCZ4.123)Limited amendments for financial assets (July 2014) (paras. BC4.124 - BC4.215)Amendments for prepayment features with negative compensation (October 2017) (paras. BC4.216 - BC4.253)Amendments to the Classification and Measurement of Financial Instruments (May 2024) (paras. BC4.254-BC4.303)Measurement (Chapter 5) (paras. BCZ5.1 - BC5.320)Fair value measurement considerations (paras. BCZ5.1 - BC5.20)Gains and losses (paras. BC5.21 - BC5.64)Amortised cost measurement (paras. BCZ5.65 - BC5.81)Impairment (paras. BC5.82 - BC5.286)Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (BC5.287 - BC5.320)Hedge accounting (Chapter 6) (paras. BC6.1 - BC6.660)BC6.1 - BC6.75The objective of hedge accounting (paras. BC6.76 - BC6.116)Hedging instruments (paras. BC6.117 - BC6.153)Hedged items (paras. BC6.154 -BC6.229)Qualifying criteria for hedge accounting (paras. BC6.230 - BC6.271)Accounting for qualifying hedging relationships (paras. BC6.272 - BC6.426)Hedges of a group of items (BC6.427 - BC6.468)Hedging credit risk using credit derivatives (paras. BC6.469 - BC6.545)Amendments for Interest Rate Benchmark Reform (September 2019) (paras. BC6.546 - BC6.603)Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (paras. BC6.604-BC6.683)Effective date and transition (Chapter 7) (paras. BC7.1 - BC7.103)Effective date (paras. BC7.1 - BC7.9T)Transition related to IFRS 9 as issued in November 2009 (paras. BC7.10 - BC7.25)Transition related to the requirements added to IFRS 9 in October 2010 (paras. BC7.26 - BC7.29)Transitional insurance issues (paras. BC7.30 - BC7.34)Disclosures on transition from IAS 39 to IFRS 9 -  November 2011 (paras. BC7.34A - BC7.34M)Transition related to the requirements added to IFRS 9 in November 2013 (paras. BC7.35 - BC7.52)Transition related to the requirements added to IFRS 9 in July 2014 (paras. BC7.53 - BC7.85)Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (paras. BC7.86-BC7.99)Amendments to the Classification and Measurement of Financial Instruments (May 2024) (BC7.100-BC7.110)Analysis of the effects of IFRS 9 (paras. BCE.1 - BCE.238)Introduction (paras. BCE.1 - BCE.6)Analysis of the effects: classification and measurement (paras. BCE.7 - BCE.89)Analysis of the effects: Impairment (paras. BCE.90 - BCE.173)Analysis of the effects: Hedge Accounting (paras. BCE.174 - BCE.238)General (paras. BCG.1 - BCG.2)Summary of main changes from the Exposure Draft Financial Instruments: Classification and Measurement (para. BCG.1)Summary of main changes from the Exposure Draft Fair Value Option for Financial Liabilities (para. BCG.2)Dissenting opinionsAppendicesAppendix A Previous dissenting opinionsAppendix B Amendments to the Basis for Conclusions on other StandardsIFRS 9: Illustrative ExamplesIFRS 9: Implementation Guidance
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 6th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version date: 10 February 2017 - onwards

5.2 Subsequent measurement of financial assets (paras. 5.2.1-5.2.3)

5.2.1 After initial recognition, an entity shall measure a financial asset in accordance with paragraphs 4.1.1-4.1.5 at:

(a) amortised cost;

(b) fair value through other comprehensive income; or

(c) fair value through profit or loss.

5.2.2 An entity shall apply the impairment requirements in Section 5.5 to financial assets that are measured at amortised cost in accordance with paragraph 4.1.2 and to financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A.

PreviousNext