Highlights of the blueprint:
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: