Escolar Documentos
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Parameter
IAS 39
IFRS 9
Name
Financial Instruments:
Recognition and Measurement
Financial Instruments
Applicability
Currently effective
Scope
(FVPL)
Available-for-sale (AFS)
Held-to-maturity (HTM)
Loan and Receivable (LAR)
Classification
of equity
instruments
Basis of
classification
Measurement
- Debt
Instruments
Measurement
- Equity
Instruments
Embedded
derivatives
Fair value
option
Reclassificatio
ns
- Debt
instruments
Reclassification is permitted
between the FVPL and AFS.
Reclassificatio
ns
- Equity
instruments