Fair Value Through Other Comprehensive Income – Annual Reporting
International Accounting & Auditing Council - This flowchart shows which aspects are important to properly classify a financial instrument under IFRS-9. We start with the specific financial instrument (at the top) and
Classification of financial assets - Financiopedia
Financial assets at FVOCI - Financiopedia
Financial assets at FVOCI - Financiopedia
FV-OCI Lecturette #1: Recording and Adjusting FV-OCI Investment - YouTube
How will the new financial instrument standard impact business combinations when classifying financial assets under IFRS 9? - BDO Australia
Classification of financial assets under IFRS 9 - Financiopedia