Скачать или смотреть PwC's Demystifying IFRS 9 for Corporates 5. SPPI test

Learn more at http://www.pwc.com/ifrs9

There is a common perception that IFRS 9 Financial Instruments will not have a big impact on Corporates - in this video series, we will highlight why we think that perception is wrong!

In the fifth of the series with PwC's IFRS 9 accounting technical specialists, Sandra Thompson and Holger Meurer take a look at the SPPI test, including some of the practical aspects such as prepayment features which might cause instruments to fail that test. They also explain the new measurement guidance for non-trading equity instruments.

In our next video, we focus on the new impairment requirements - see    • PwC's Demystifying IFRS 9 for Corporates 6...  .

Subscribe to receive more videos in the series.

For more information about IFRS 9 see our publications (https://inform.pwc.com/s/Introduction...) on https://inform.pwc.com/.