Page tree
Skip to end of metadata
Go to start of metadata

You are viewing an old version of this page. View the current version.

Compare with Current View Page History

« Previous Version 4 Next »

Highlights of the blueprint:

    • Consideration of IFRS 9 accounting categories without any need to touch source systems
    • Performs the complete category assignment analysing business models and/or SPPI test
    • Profile-based categorisation following product designs approved by the board


IFRS 9 calls for the classification of financial instruments.

The accounting category is decisive for the

a) Valuation approach: Depending on the accounting category, the financial instruments are based on the concept of AC or FV during initial and subsequent measurement

b) Disclosure of valuation components: Depending on the accounting category, specific valuation elements need to be disclosed in the P&L or OCI


This section is split into the following topics:

  • No labels