CERTYNEX IFRS ACADEMY

A colleague prepares the table of carrying amounts by category for a period subject to IFRS 9. Which of the colleague's sentences is wrong?

The carrying amount of each category is provided in the statement of financial position or in the notes.

The IAS 39 categories cited by older sources have been replaced by those of IFRS 9.

The table may use the "held to maturity" and "available for sale" categories.

To complete the table, the entity starts by identifying the measurement category of each instrument.