Page 56 - F2 Integrated Workbook STUDENT 2019
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Chapter 3
Overview
Financial Classification
instruments (IAS 32)
Anything used in financing What type?
a business Asset?
Liability?
Equity?
Accounting
(IFRS 9)
What numbers?
Financial
Financial asset
liability
Initial Subsequent Initial Subsequent
recognition treatment recognition treatment
Equity
FVPL FV less
FV plus Amortised transaction FVPL
transaction costs cost costs (except or
(except FVPL) amortised cost
FVOCI FVPL)
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