IFRS-FUNDAMENTALS5 MIN READ
Classify the Financial Asset
Use IFRS 9 business model and SPPI concepts to steer a classification discussion.
Jonas J Treasury lead 1 Anchor 2 Test 3 Close Classification call 20 sec Pressure moment Treasury wants amortized cost for a $5 million note before the reporting pack locks. A misclassification can move fair value volatility into or out of profit. $5m note balance 2 tests business model + SPPI
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