SBRFinancial instruments..HELP!!

read both... you must know what is the 4 classification in IAS 39 and their treatment.

a) FVTPL - Measured at FV, G/L to SOCI
b) AFS - Measured at FV, G/L to Other Reserves, if asset is sold off, the reserves is recycled to SOCI to calc gain/loss on disposal
c) Loans & Receivables - Measured at Amortized cost (the cost is compounded based on the effective interest rate)
d) Held to Maturity - Measured at Amortized cost

2 classification and measurement in IFRS 9
a) Equity Instrument- Carried at FVTPL or FVTOCI
b) Debt Instrument - Carried at FV or Amortized cost (must meet 2 conditions for amortized cost)

2 conditions are:-
a) Business Model Test - No intention to sell the asset, intend to held the asset to maturity.
b) Cash Flow Characteristic Test - The amount of future net cash flow received are limited to principal + interest.

Thanks...