IFRS 9 — Financial Instruments
Definition: Classification (amortized cost, FVOCI, FVTPL); impairment (ECL); hedge accounting
Part of: IFRS
Classification (amortized cost, FVOCI, FVTPL); impairment (ECL); hedge accounting
Related Accounting Types
- Financial Accounting(Primary)
- Banking and Insurance Accounting(Primary)
External Links
- IFRS 9 — Wikipedia