20 years: Chartered accountant & educator
The objective of IFRS 9 Financial Instruments is to establish principles for the financial reporting of financial assets and liabilities. In this video, Saket explains what these principles are and how each provide useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.
The objective of IFRS 9 Financial Instruments is to establish principles for the financial reporting of financial assets and liabilities. In this video, Saket explains what these principles are and how each provide useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.
12 mins 17 secs
The objective of IFRS 9 Financial Instruments is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.
Key learning objectives:
Outline the objective of IFRS 9, and what it covers
Understand how financial assets and liabilities are measured and classified
Identify the three approaches to applying the IFRS 9 expected credit loss model
Identify the three types of hedges in IFRS 9
05:28
01:04
02:51
03:56
08:56
03:13
04:57
04:16