IFRS 9 Financial Instruments ( F. Assets Measured At Fair Value Through Other Comprehensive Income)

This video explains IFRS 9 Financial Instruments/ Assets Measured At Fair Value Through Other Comprehensive Income.. The video explains business model test and contractual cash flows characteristics test as it is application to Financial assets measure at fair value through other comprehensive income. The video is useful for students preparing for ICAN, ACCA, CPA, CFA , ICAEW, ZICA, SICA, ANAN, CIMA, undergraduate and post graduate studies.
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[@EKWUTOSIAJIBO-ru9bg]

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[@godwinenyinnaya9349]

Sir, I enjoye your lectures. Please can treat IFRS 18?

[@Ezikan]

It will not be examined in the November diet exams. It will replace IAS 1, but IAS 1 will be examined in November diet

[@SolomonAkperekpe]

Is there Any video on IAS 37 provisions ?

[@Ezikan]

Not yet but I have it in mind.
In few days to come, it will be uploaded

[@igeoluwaseun8335]

❤

[@Ezikan]

Thanks

[@richardelvis4151]

Why do we have to ignore the revalued asset under Amortized recognition?

[@Ezikan]

Fair Value mean the current market value of the asset will need to be determined.
The current market value is usually determined by revaluing the asset.
So, amortized cost doesn't look into the market value of the asset rather, it look at how the actual cost of the asset will be amortized.