IAS 39 Financial Instruments: Recognition and Measurement

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This is just the short executive summary of IAS 39 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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[@DumindaAsiri]

Thank you Silvia, Your videos were very helpful for my exams

[@antoniosadamis]

amazing video. You've got a talent Silvia!! Well done!!

[@greeeeenapple]

Very good, answered a lot of questions I couldnt find anywhere else in the net. Thanks!

[@gitnichols]

Very educative and inspiring in financial literacy

[@rioeldianson]

Thank you Silvia

[@Edgar-qp3wg]

Thanks Silvia, this video was very usefull for. My learning, I hope you teach us more about ifrs 9 in the next days

[@xxikabudiartixx]

thank you so much, what a helpful video!

[@CPDbox]

If you still apply IAS 39 (and not IFRS 9), then the bond should be classified as Held-To-Maturity investment if you plan to hold it until maturity - in this case, you need to disclose it as financial asset at amortized cost, while using effective interest method.
You can still designate this bond at fair value through profit or loss if it suits you more. Please consider my course on financial instruments on my web. Best regards, Silvia

[@adafkrisc2562]

This is great stuff Sylvia!.

[@ramiaramananaravoarimefa425]

I don't understand it before, now it is clear, thk u so much

[@georginaoppong-danquah3937]

thanks for the video...a simple understanding thanks so much

[@aybarz]

Thank you Sir! Am actually a student working on this.
Your answer was straight forward, but am confused, if a 5-year bond is held to maturity, what about a Mandatory convertible notes paying interest of 5%?

[@siphesihlesibiya9612]

Thank you Silvia.

[@vincenthandiseni6798]

Straight forward indeed! thanks mam

[@pnorfy61]

Top job - many thanks

[@svan6799]

A great video. So clear and precise. Great job Silvia
RN (Singapore)

[@CPDbox]

Thank you :)

[@suryaprakarsh5442]

So informative. Thank you !

[@eutube90]

Thank you dear

[@TazulIslam-xm6wq]

Really helpful.

[@nagarajuchitharu1948]

Tank you mam from India

[@hamoudjibril294]

it is very important lesson

[@reemap4261]

Meaning of amortized cost?

[@aybarz]

pls help, how will a 5 year government bond paying interest of 5% be discosed and measured in the bond holders book in accordance to IAS 32 and IAS 39?
I will so much appreciate your help

[@asenfooty744]

The transaction cost on financial liabilities are excluding on intitial recognition. You said it is including.

[@johnyanderson2744]

Including in the sense we have to deduct from liability

[@munashenyaya2900]

Thanks for the detail but how best can I deal with IAS 29.

[@CPDbox]

Hi, Angel, thank you! I wish to do it in Spanish but my Spanish is not so good :) However, you can always contact me via my web with some ideas - we can discuss! Have a nice day! Silvia

[@ST-lf9ok]

Isnt it mandatory starting january 1 2018? Why you said 2015?

[@Duncan456]

Thank you for this informative video. Is it possible to add subtitles? Due to the speed and the accent of the speaker, some words are hard to understand.

[@warisha383]

+mk w There are speed options. Go to the right of the video, click on settings and adjust the speed accordingly .. 0.5 would be fine . :)

[@angelreque5629]

Congratulations, we need this information in spanish, can you help me please...

[@abdullahrabaya9235]

Hello MadamSilvia, thank you for clear and convincing presentation. I would like to ask what is the significant changes between IAS 39 and IFRS 9?

[@johnyanderson2744]

1. Financial assets in the IAS 39 are classified as ,
fair value through p&l - sub. Fair value through p&l
Held to maturity - sub. Amortized cost through p&l
Trade and receivable - sub. Amortized cost through p&l
Available for sale - sub. Fair value through OCI
These are initially recognized at fair value
2. Financial liabilities under IAS 39 are classified as,
Fair value through p&l - sub. Fair value through p&l
Other liabilities - amortized cost through p&l
These are initially recognized at fair value
3. Under IFRS 9 financial assets are classified as,
Fair value - initially at fair value subsequently at fair value through p&l
Amortized cost - initially at amortized cost subsequently amortized cost through p&l
4. Financial liabilities under IFRS 9 are same as IAS 39

[@user-cg6bh1fd2b]

When dealing with receivables, which standard applies? What should be considered for choosing the correct standard?

[@CPDbox]

IFRS 9 applies for the measurement of most receivables, because they are financial instruments. IAS 39 is outdated, I keep it here only due to having a reference.

[@user-cg6bh1fd2b]

@@CPDbox so IAS39 is no longer being used for receivables?

[@CPDbox]

@@user-cg6bh1fd2b As soon as IFRS 9 is applied, then no.