IFRS 9 - new measurement category added 14/09/13 23:08

Connect with us Terms & Conditions

IFRS TechTips & Quiz

IFRS News
IFRS Case Studies
IFRS Articles
The HUB
Advertise GooglePlus+
search for resources...
Share Search
0
About us
Forum Follow @ifrscasebook

IFRS 9 - new measurement category added

Follow 516,487

Did you know? The IASB has added a Fair Value through Other
Comprehensive Income (FVOCI) measurement category to IFRS
9 for some debt instruments.

Read more for other facts...

2. Before the IASB added the FVOCI measurement category, IFRS 9 had only two
measurement categories namely: amortised cost and Fair Value through Profit or Loss
(FVTPL) categories.

3. The addition represents a major convergence point between the IASB and FASB because
the FASBs tentative model already includes the FVOCI category.This further helps to reduce
the key differences between the work of the two Boards.

4. For a debt instrument to be regarded as eligible for the FVOCI category, it must be held
within a business model where both amortised cost and fair value information are relevant

5. The hedge accounting phase of the IFRS 9 project has been split into two parts: General
and macro hedging.

http://ifrscasebook.com/the-hub/ifrs-techtip-a-quiz/89-ifrs-techtips-ifrs-9.html#.UjUrhxbfj04 Pgina 1 de 3
IFRS 9 - new measurement category added 14/09/13 23:08

0
ADD COMMENT

Name (required)

E-mail (required, but will not display)

1000 symbols left

Notify me of follow-up comments

Send

JComments

Tweet 0

Other helpful resources

Are hotel properties Investment Properties (IAS 40) or Property, Plant and Equipment (IAS 16)?
Did you know?...Big4 fact
Difference between financial and performance guarantees
Depreciation policy in the aircraft leasing industry
Difference between Net Realizable Value and Fair Value less cost to sell
Fair Value Definition - NEW vs. OLD
Difference between Economic Life and Useful Life of an Asset
Depreciation charge is not always recognized in the profit & loss account. Why and How?
Exception to the lower of cost and net realizable value rule in IAS 2-Inventories
CASE STUDY: Should stand-by equipment be depreciated?

http://ifrscasebook.com/the-hub/ifrs-techtip-a-quiz/89-ifrs-techtips-ifrs-9.html#.UjUrhxbfj04 Pgina 2 de 3
IFRS 9 - new measurement category added 14/09/13 23:08

Main Menu
IFRS TechTips & Quiz
IFRS News
IFRS Case Studies
IFRS Articles
The HUB
IFRS TechTip & Quiz
IFRS News
IFRS Case Studies
IFRS Articles
Advertise
Share
About us
Forum

Connect with us

email: ifrs@ifrscasebook.com

http://ifrscasebook.com/the-hub/ifrs-techtip-a-quiz/89-ifrs-techtips-ifrs-9.html#.UjUrhxbfj04 Pgina 3 de 3