IFRS (IAS 39) – Treatment for different categories of financial instruments

Category

Measured at

Changes in carrying amount (other than a designated hedge)

Impairment test required?

Financial assets and liabilities at fair value through profit or loss

Fair value

Income statement

No

Loans and receivables

Amortized cost

Income statement

Yes

Held-to-maturity investments

Amortized cost

Income statement

Yes

Available-for-sale

Fair value

Equity

Yes

Other financial liabilities

Amortized cost

Income statement

N/A