Global Standards for the world economy

Wednesday 19 December 2018

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Financial assets eligible for the election to present changes in fair value in other comprehensive income


 Work in progress—Tentative agenda decision

Financial assets eligible for the election to present changes in fair value in other comprehensive income

The Committee received a request to clarify whether particular financial instruments are eligible for the presentation election in paragraph 4.1.4 of IFRS 9. That election permits the holder of particular investments in equity instruments to present subsequent changes in fair value in other comprehensive income, rather than in profit or loss. The submitter asked whether financial instruments are eligible for that presentation election if the issuer would classify them as equity applying paragraphs 16A–16D of IAS 32 Financial Instruments: Presentation.