2015 10 IFRS 9 Snapshot

IFRS 9: Financial

Last updated: October

This snapshot does NOT discuss hedge accounting. Where an entity applies hedge accounting  , the treatment may difer rom what is depicted in this snapshot (reer to the relevant IFR ! section".

SCO Applies to all types of nancial instruments (9FI:" (i.e., contract that i!es rise to a nancial asset (9F:" of one entity and nancial liability (9F6:""e#uity (9F6:""e#uity instrument (9;I:" of another entity$. %pecically: Loan commitments desinated as & fair !alue throuh prot and loss ('F*.'., i F< ? transaction price." )hen  in business /f amorti7ed cost or ?O8/ = plus"minus directly model. attributable transaction costs. 8hanes as a result of