IFRS 9 | Classification and Measurement of Financial Assets and Financial Liabilities IFRS lectures

In this session, I explain IFRS 9.IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument. IFRS 9 Financial Instruments is the IASB's replacement of IAS 39 Financial Instruments: Are you a CPA candidate or accounting student? Check my website for additional resources such PPT slides, notes, practice multiple choices, exercises and T/F questions. https://farhatlectures.com/ Connect with me on LinkedIn: https://www.linkedin.com/in/professor... Instagram Account: @farhatlectures Facebook: @accountinglectures Twitter: @farhatlectures Email: [email protected] #CPAEXAM #ACCA #accountingstudent