1. International Accounting Standards
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2017
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  1. IFRS 9: Financial Instruments
  2. Chapter 5 Measurement
  3. 5.2 Subsequent measurement of financial assets (paras. 5.2.1-5.2.3)
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Version date: 10 February 2017 - onwards
    Version 1 of 1    

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.

5.2.3 An entity shall apply the hedge accounting requirements in paragraphs 6.5.8-6.5.14 (and, if applicable, paragraphs 89-94 of IAS 39 Financial Instruments: Recognition and Measurement for the fair value hedge accounting for a portfolio hedge of interest rate risk) to a financial asset that is designated as a hedged item [In accordance with paragraph 7.2.21, an entity may choose as its accounting policy to continue to apply the hedge accounting requirements in IAS 39 i

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