![SAICA on Twitter: "IFRS 9 ~ Accounting for equity instruments. #MSS2017 @pwc_za @saica_ca_sa https://t.co/DjL7o8HWFV" / Twitter SAICA on Twitter: "IFRS 9 ~ Accounting for equity instruments. #MSS2017 @pwc_za @saica_ca_sa https://t.co/DjL7o8HWFV" / Twitter](https://pbs.twimg.com/media/DMUm4jnXcAAxF4r.jpg)
SAICA on Twitter: "IFRS 9 ~ Accounting for equity instruments. #MSS2017 @pwc_za @saica_ca_sa https://t.co/DjL7o8HWFV" / Twitter
161 14 PFRS 9 Financial Instrument Investment in Financial Asset | PDF | Bonds (Finance) | Historical Cost
International Accounting & Auditing Council - This flowchart shows which aspects are important to properly classify a financial instrument under IFRS-9. We start with the specific financial instrument (at the top) and
![Note 3 Financial instruments in: A Central Bank's Guide to International Financial Reporting Standards Note 3 Financial instruments in: A Central Bank's Guide to International Financial Reporting Standards](https://www.elibrary.imf.org/view/book/9781513563602/images/full-9781513563602_t0028-01.jpg)