1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 9: Financial Instruments
  2. IFRS 9: Basis for Conclusions
  3. Classification (Chapter 4) (paras. BC4.1 - BC4.303)
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Classification (Chapter 4) (paras. BC4.1 - BC4.303)

Comparing proposed amendment...
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)
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