Exercises
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The scope of IFRS 9: what is in and what is out
Chapter 1 · Scope of the standard · 16 exercises
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Target a chapterThe exercises of a single chapter.
- 01Scope of the standard12 exercises
- 02Defined terms8 exercises
- 03Initial recognition8 exercises
- 04Derecognition34 exercises
- 05Categories of financial assets36 exercises
- 06Categories of financial liabilities11 exercises
- 07Measurement35 exercises
- 08Reclassification of instruments10 exercises
- 09Impairment: expected credit losses50 exercises
- 10Embedded derivatives11 exercises
- 11Boundaries with other standards9 exercises
Target a conceptThe exercises of a single concept.
- Scope of IFRS 9 and main exclusionsFragile7 exercises
- Loan commitments inside or outside scopeFragile3 exercises
- Contracts on non-financial items and own useFragile2 exercises
- Credit loss, expected credit loss and credit-impaired assetFragile4 exercises
- Held for tradingFragile4 exercises
- Initial recognition of a financial instrumentFragile6 exercises
- Regular way purchases and salesFragile3 exercises
- Expiry or transfer of the rights to cash flowsFragile5 exercises
- Pass-through transfer arrangementsFragile2 exercises
- Transfer of risks and rewardsFragile5 exercises
- Retained control and continuing involvementFragile2 exercises
- Decision tree for derecognising an assetFragile6 exercises
- Gain or loss on derecognising an assetFragile4 exercises
- Extinguishment of a financial liabilityFragile6 exercises
- Modification of a financial liability and the 10% testFragile9 exercises
- The three categories of financial assetsFragile8 exercises
- Business model: collect, collect and sell, otherFragile8 exercises
- The contractual cash flow test (SPPI)Fragile9 exercises
- Modified time value, prepayment and contingent featuresFragile3 exercises
- Non-recourse assets and contractually linked instrumentsFragile2 exercises
- Fair value option for assetsFragile3 exercises
- The other comprehensive income election for equity instrumentsFragile7 exercises
- Liabilities at amortised cost and exceptionsFragile5 exercises
- Fair value option for liabilitiesFragile2 exercises
- Own credit risk of a designated liabilityFragile4 exercises
- Initial measurement and transaction costsFragile7 exercises
- Trade receivables at the transaction priceFragile2 exercises
- Effective interest rate, fees and costsFragile10 exercises
- The amortised cost scheduleFragile7 exercises
- Modification of the cash flows of a financial assetFragile3 exercises
- Write-off of an uncollectable financial assetFragile3 exercises
- Debt instruments at FVOCI and recyclingFragile6 exercises
- Gains and losses on assets at FVTPLFragile2 exercises
- Reclassifying financial assetsFragile8 exercises
- No reclassification of financial liabilitiesFragile2 exercises
- Instruments within the impairment modelFragile2 exercises
- The general approach: three stagesFragile6 exercises
- Significant increase in credit riskFragile6 exercises
- The low credit risk simplificationFragile3 exercises
- Credit-impaired assets and interest on the net amountFragile5 exercises
- Return to 12-month lossesFragile3 exercises
- The simplified approachFragile6 exercises
- The provision matrixFragile6 exercises
- Measuring expected credit lossesFragile8 exercises
- Maximum period of exposureFragile3 exercises
- Purchased or originated credit-impaired assetsFragile3 exercises
- Modified assets and credit risk assessmentFragile2 exercises
- Loan commitments and financial guaranteesFragile2 exercises
- Presenting impairmentFragile3 exercises
- Hybrid contracts with a financial asset hostFragile6 exercises
- Separating an embedded derivativeFragile5 exercises
- Designating the whole hybrid contractFragile2 exercises
- Boundary with IAS 32Fragile2 exercises
- Pointer to IFRS 7 disclosuresFragile1 exercise
- Pointer to IFRS 13 fair valueFragile2 exercises
- Receivables and contract assets of IFRS 15Fragile2 exercises
- Lease receivables and lease liabilitiesFragile2 exercises
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