Home
/
Resources /
Corporate Reporting /
Financial Reporting /
Technical resources /
Educational material
Educational material 10 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – Change in held-to-collect business models
Overview
This educational material focus on IFRS 9 Financial Instruments
(IFRS 9) and specifically the requirements related to a change in held-to-collect business models for corporate entities.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 Change in held-to-collect business models IFRS 9 |
| Categories | Financial Reporting |
| Date | May 2020 |
| File |