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I cannot understand basically what financial instruments dealt in IFRS 9 , what are included in financial instruments and are they different from conventional assets or liablities like for example trade recievables and loan dealt in IFRS 9 from conventional trade recievable and loan
No, they’re not different animals. It’s just that IFRS9 covers these receivables and loans but the IFRS is hardly applicable in that it’s a rare occasion that we need to think about amortised costs for a receivable!
The mini-exercises on financial instruments towards the end of the course notes is about the limit that you need to know
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