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changes in the classifications of financial assets and financial liabilities for IFRS exam

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Doel Mehra asked 12 months ago

What are  the changes in the classifications of financial assets and financial liabilities for IFRS exam ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 manusha answered 12 months ago

At the date of initial application of IFRS 9 an entity shall disclose the changes in the classifications of financial assets and financial liabilities, showing separately:

  1. the changes in the carrying amounts on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in measurement attribute on transition to IFRS 9); and
  2. the changes in the carrying amounts arising from a change in measurement attribute on transition to IFRS 9.

For more details you can view   here.

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