IFRS 9 Financial Instruments

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:International_Standard
gptkbp:amendedBy	2020
gptkbp:appliesTo	banks insurance companies financial instruments corporates
gptkbp:classificationModel	business model and contractual cash flow characteristics
gptkbp:firstIssueDate	2009
gptkbp:hedgeAccountingModel	principle-based approach
https://www.w3.org/2000/01/rdf-schema#label	IFRS 9 Financial Instruments
gptkbp:impairmentModel	expected credit loss model
gptkbp:issuedBy	gptkb:International_Accounting_Standards_Board
gptkbp:language	English
gptkbp:mainLine	impairment hedge accounting classification and measurement
gptkbp:objective	improve financial reporting of financial instruments
gptkbp:relatedStandard	gptkb:IFRS_13_Fair_Value_Measurement gptkb:IFRS_7_Financial_Instruments:_Disclosures
gptkbp:replacedBy	gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
gptkbp:scope	entities reporting under IFRS
gptkbp:standardNumber	gptkb:IFRS_9
gptkbp:startDate	2018-01-01
gptkbp:website	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
gptkbp:bfsParent	gptkb:IFRS
gptkbp:bfsLayer	5