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English
German
Accounting
under control.
Classification
Clear and client-specific classification of financial assets and liabilities into categories in accordance with IFRS 9.
Benefits
- Clear and client-specific classification of financial assets and liabilities into categories in accordance with IFRS 9
- Simulation-based determination of the scope of the product portfolio to be recognized at fair value
- Review of the contractual CV characteristics
CHALLENGE
Classification in accordance with the strict requirements of IFRS 9
The classification of a financial asset depends on various criteria. Several challenges need to be addressed to ensure proper classification under IFRS 9. Business models and portfolios must be assessed to determine whether fair value measurement is required, allowing available scope for amortized cost (AC) measurement to be utilized. Classification generally takes place at portfolio level, as this often represents the relevant management level for financial institutions. Multiple portfolios may be aggregated where this reflects the institution’s management approach.
AUSZUG UNSERER KUNDEN
Im Einsatz für
Ganzheitlich begleitet, effizient umgesetzt.
CONTACT
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