International GAAP 2020

Chapter 50Financial instruments: Subsequent measurement

• 1 INTRODUCTION
• 2 SUBSEQUENT MEASUREMENT AND RECOGNITION OF GAINS AND LOSSES
  • 2.1 Debt financial assets measured at amortised cost
  • 2.2 Financial liabilities measured at amortised cost
  • 2.3 Debt financial assets measured at fair value through other comprehensive income
  • 2.4 Financial assets and financial liabilities measured at fair value through profit or loss
    • 2.4.1 Liabilities at fair value through profit or loss: calculating the gain or loss attributable to changes in credit risk
    • 2.4.2 Liabilities at fair value through profit or loss: assessing whether an accounting mismatch is created or enlarged
  • 2.5 Investments in equity investments designated at fair value through other comprehensive income
  • 2.6 Unquoted equity instruments and related derivatives
  • 2.7 Reclassifications of financial assets
  • 2.8 Financial guarantees and commitments to provide a loan at a below-market interest rate
  • 2.9 Exceptions to the general principles
    • 2.9.1 Hedging relationships
    • 2.9.2 Regular way transactions
    • 2.9.3 Liabilities arising from failed derecognition transactions
• 3 AMORTISED COST AND THE EFFECTIVE INTEREST METHOD
  • 3.1 Effective interest rate (EIR)
  • 3.2 Fixed interest rate instruments
  • 3.3 Floating interest rate instruments
  • 3.4 Prepayment, call and similar options
    • 3.4.1 Revisions to estimated cash flows
  • 3.5 Perpetual debt instruments
  • 3.6 Inflation-linked debt instruments
  • 3.7 More complex financial liabilities
  • 3.8 Modified financial assets ...