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. 5.3 Subsequent measurement of financial liabilities (paras. 5.3.1-5.3.2)
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Version date: 10 February 2017 - onwards
    Version 1 of 1    

5.3 Subsequent measurement of financial liabilities (paras. 5.3.1-5.3.2)

5.3.1 After initial recognition, an entity shall measure a financial liability in accordance with paragraphs 4.2.1-4.2.2.

5.3.2 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 for the fair value hedge accounting for a portfolio hedge of interest rate risk) to a financial liability that is designated as a hedged item.

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