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How classification and measurement under IFRS 9 has changed
This Applying IFRS provides guidance on the Amendments to the Classification and Measurement of Financial Instruments and related disclosure
This publication provides application guidance on the amendments to IFRS 9 Financial Instruments for the classification and measurement of financial instruments and the IFRS 7 Financial Instruments: Disclosures disclosure requirements. The amendments clarify the existing requirements for the recognition and derecognition of financial assets and financial liabilities and they introduce an accounting policy choice (if specific conditions are met) to derecognise financial liabilities settled using an electronic payment system before the settlement date.