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IFRS 9 EN
IFRS 9
Inhaltsverzeichnis (redaktionell)
Appendix B Application guidance (B2.1 - BA.8)
Classification (Chapter 4) (B4.1.1 - B4.4.3)
Option to designate a financial asset or financial liability as at fair value through profit or loss (Sections 4.1 and 4.2) (B4.1.27 - B4.1.36)
B4.1.27
B4.1.28
Designation eliminates or significantly reduces an accounting mismatch (B4.1.29 - B4.1.32)
A group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis (B4.1.33 - B4.1.36)
[IFRS 9: Financial Instruments] | EU
[IFRS 9]: B4.1.27
Rechtsstand: 02.08.2025
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