Accounting Assignmernt
6 Pages. No Plagiarism
ACCT 303
Homework Assignment
IFSR 9: Financial Instruments
This assignment must cover the following 6 points about
IFSR 9: Financial Instruments
1. Introduction about IFRS 9 and changes brought by IFRS 9 over IAS 39.
2. Financial assets classification according to IFSR 9 (business model
criteria, initial recognition and subsequent measurement)
3. Financial liabilities classification according to IFSR 9 (business
model criteria, initial recognition and subsequent measurement)
4. Hedge accounting according to IFRS 9 (hedge criteria and types)
5. Impairment of financial assets according to IFRS 9
6. Expected credit loss according to IFRS 9
Suggested links to use, but you may search
and use other sources
https://www.iasplus.com/en/standards/ifrs/ifrs9
https://www.bdo.co.uk/en-gb/insights/audit-and-
assurance/corporate-reporting/ifrs-9-explained-the-classification
https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-
9/ifrs-9-understanding-the-basics.pdf
https://www.accaglobal.com/lk/en/student/exam-support-
resources/professional-exams-study-resources/strategic-business-
reporting/technical-articles/ifrs-9.html
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-
financial-instruments/
https://www.iasplus.com/en/standards/ifrs/ifrs9
https://www.bdo.co.uk/en-gb/insights/audit-and-assurance/corporate-reporting/ifrs-9-explained-the-classification
https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-9-understanding-the-basics.pdf
https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/ifrs-9.html
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
Instructions
Smart briefing for all requirements is required, not more than 6 pages
It must be submitted in a word file format.
All assignments will be examined by Turnitin for a plagiarism check.
Advice: read the resources well and summarize in your own way but
please do not copy and paste.
One practical example is required for one of the six points
Grades will be given based on the organization, content and clarity.
Advice: use of charts/diagrams to explain
classification/measurement.
It should be submitted by Thursday, December 31st 2020.
