IFRS 9
Accounting treatment
- Presentation
3.Measurement
- Disclousure
- Recognition
- De-recognition
- Classification --> Conceptual f/w
Initial
Subsequent
Compound FI (IAS 32)
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Liability
Equity
Bal figure
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Only equity if its at the discretion of the company
1.Discount the FV and PMT to get your PV
- Then calc your equity as the bal
Holder's option to convert
Financial Assets
FVTOCI
FVTPL
Amortisation
Financial Liabilities
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Disclosure
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Maturity analysis with undiscounted amounts.
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Critical feature of a FL is that, you have no unconditiional right to avoid the obligation.
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- FVTPL
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- Amortised cost
Take notes of the maturity date, when are they convertable? The answer drives the presentation (CL vs Non-CL)