以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　Business model test in more detail
　　IFRS 9 introduces a business model test that requires an entity to assess whether its business objective for a debt instrument is to collect the contractual cash flows of the instrument as opposed to realizing its fair value change from sale prior to its contractual maturity.
 
　　Contractual cash flow test in more detail
　　The requirement in IFRS 9 to assess the contractual cash flow characteristics of a financial asset is based on the concept that only instruments with contractual cash flows of principal and interest on principal (may quality for amortised cost measurement). By interest, IFRS 9 means consideration for the time value of money and the credit risk associated with the principal outstanding during a particular period of time.
　　Measurement at amortised cost is permitted when the cash flows on a loan are entirely fixed.
　　IFRS 9 requires that when an entity changes its business model for managing financial assets, it should reclassify all affected financial assets. This reclassification applies only to debt instruments, as equity instruments must be classified as measured at fair value.
 
　　Measurement
　　Initial measurement: IFRS 9 requires that financial assets are initially measured at the fair value of consideration given. In the case of financial assets classified as measured at amortised cost, transaction costs directly attributable to the acquisition of the financial asset increase this amount.
 
　　高顿网校小编寄语：勤思则得，善问则裕，广泛交流，深入切磋。

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