Wiley Interpretation and Application of IFRS Standards

24Financial Instruments

1. Introduction
   1. Introduction to IFRS 9
   2. Significant Differences Between IFRS 9 and IAS 39
   3. Objective
   4. Scope
2. Definitions of Terms
3. Recognition, Measurement and Derecognition of Financial Instruments
   1. Initial Recognition
   2. Initial Measurement
   3. Initial Measurement: Transaction Costs
   4. Fair Value on Initial Recognition?
      1. Contracts to Buy or Sell a Non-Financial Item
   5. Financial Assets
      1. Regular-Way Purchase or Sale of Financial Assets
      2. Classification of Financial Assets
   6. Classification of Financial Assets—Decision Tree
      1. The Business Model
   7. Cash Flow Characteristics
      1. Fair Value Through Profit or Loss (FVTPL)
   8. Fair Value Through Other Comprehensive Income (FVTOCI)
   9. Amortised Cost
      1. Business Model for Assets Classified as Amortised Cost
      2. Cash Flow Characteristics for Assets Classified as Amortised Cost
      3. Changes to Contractual Terms
   10. Subsequent Measurement of Financial Assets
   11. Investments in Equity Instruments
   12. Reclassification of Financial Assets
   13. Derecognition of Financial Assets
   14. Transferring of Financial Assets
   15. Transferring of Financial Assets that Qualify for Derecognition
   16. Transferring of Financial Assets that do Not Qualify for Derecognition
   17. Continuing Involvement in Transferred Financial Assets
4. Financial Liabilities
   1. Classification of Financial Liabilities
5. Subsequent Measurement of Financial Liabilities
   1. Liabilities Designated as at Fair Value Through Profit or Loss and Recognition of Own Credit Risk Related Fair Value Changes
      1. Own Credit Risk
      2. Determining the Effects of Changes ...