IFRS 9 Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 9 This topic has 0 replies, 1 voice, and was last updated 7 years ago by irek01. Viewing 1 post (of 1 total) Author Posts March 28, 2019 at 2:07 pm #510703 irek01Member Topics: 3Replies: 1☆ Dear Sir Regarding the Reclassification section of IFRS 9 , equity instruments cannot be reclassified because they are always held at fair value. Could you please help me understand why can’t we ever reclassify equity instruments? Thanks Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In