Good day everyone.
After reading on IFRS9, I found out that the financial asset subsequent measurement can be done either amortised cost, FVTPL and FVTOCI. However, for financial liability, there is only two method only; which is amortised cost and FVTPL. Can I know what is the rationale behind of not allowing financial liability to recognise FVTOCI for the subsequent changes (ignore the change of credit risk).