1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 9: Financial Instruments
  2. IFRS 9: Basis for Conclusions
  3. Recognition and derecognition (Chapter 3) (paras. BCZ3.1 - BC3.63)
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Recognition and derecognition (Chapter 3) (paras. BCZ3.1 - BC3.63)

Comparing proposed amendment...
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)
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