Page 74 - F2 Integrated Workbook STUDENT 2019
P. 74
Chapter 3
4.3 Subsequent treatment of financial assets
Per IFRS 9 Financial instruments, financial assets will be categorised
into separate classifications, with differing accounting treatments.
Candidates must be able to differentiate between the types of financial asset.
There are 2 main types of financial asset, which are categorised further to establish
their accounting treatments.
Equity or
debt?
Equity Debt
e.g. purchased ordinary e.g. purchased
shares debentures/bonds/loan
stock
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