Chapter 49

Financial instruments: Subsequent measurement

1 Overview

2 Subsequent Measurement and Recognition of Gains and Losses (IAS 39)

2.1 Financial assets and financial liabilities at fair value through profit or loss

2.2 Held-to-maturity investments

2.3 Loans and receivables

2.4 Available-for-sale assets

2.5 Other financial liabilities

2.6 Reclassifications of financial assets

2.6.1 Reclassifications from held-for-trading

2.6.2 Reclassifications from available-for-sale to loans and receivables

2.6.3 Reclassifications between held-to-maturity investments and available for sale financial assets

2.7 Financial guarantees and commitments to provide a loan at a below-market interest rate

2.8 Other exceptions

2.8.1 Hedging relationships

2.8.2 Regular way transactions

2.8.3 Liabilities arising from ‘failed derecognition' transactions

3 Subsequent Measurement and Recognition of Gains and Losses (IFRS 9)

3.1 Financial assets and financial liabilities measured at fair value through profit or loss

3.1.1 Liabilities at fair value through profit or loss: calculating the gain or loss attributable to changes in credit risk

3.1.2 Liabilities at fair value through profit or loss: assessing whether an accounting mismatch is created or enlarged

3.2 Investments in equity investments designated at fair value through other comprehensive income

3.3 Financial assets measured at amortised cost

3.4 Financial liabilities measured at amortised cost

3.5 Reclassifications of financial assets

3.6 Financial ...

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