IFRS 9 (International Financial Reporting Standard 9) 5.4.3 is a section of the IFRS 9 accounting standard that provides guidance on the classification and measurement of financial instruments. IFRS 9 is an accounting standard issued by the International Accounting Standards Board (IASB) that establishes the principles for recognizing, measuring, and disclosing financial instruments.
IFRS 9 5.4.3 is particularly relevant to banks and other financial institutions that hold large portfolios of financial instruments. The standard provides guidance on how to classify these instruments into different categories, such as loans, held-to-maturity investments, and available-for-sale investments. IFRS 9 5.4.3 also provides guidance on how to measure the fair value of these instruments.
