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NIIF 9: Instrumentos Financieros

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NIIF 9: Instrumentos Financieros
 

NIIF 9: Instrumentos FinancierosOnline version

¿Conoces NIIF 9? Responde verdadero o falso.

by Norma del Rocio Toledo
1

Las ganancias y pérdidas de valor razonable en FVOCI de instrumentos de deuda se reciclan a resultados en cada periodo, independientemente de si se venden.

2

NIIF 9 no requiere revisión de deterioro si ya hay evidencia de incumplimiento.

3

NIIF 9 reemplaza IAS 39 y introduce el modelo de pérdidas crediticias esperadas (ECL).

4

Los activos financieros se clasifican en costo amortizado, valor razonable con cambios en resultados (FVTPL) o valor razonable con cambios en otros resultados integrales (FVOCI).

5

Para clasificar un activo financiero como costo amortizado, la empresa debe tener un modelo de negocio orientado a mantener hasta el vencimiento y que los flujos sean SPPI.

6

NIIF 9 permite la contabilidad de coberturas para gestionar la variabilidad de flujos de efectivo de una deuda.

7

NIIF 9 exige reconocer pérdidas esperadas por crédito desde el reconocimiento inicial de un activo financiero y ajustarlas a lo largo del tiempo.

8

Bajo NIIF 9, todos los instrumentos financieros se miden a valor razonable en todo momento.

9

El modelo SPPI exige que los flujos contractuales sean únicos para cada instrumento, sin depender de tasas de interés.

10

En instrumentos de capital clasificados en FVOCI, las ganancias por cambios en el valor razonable se reconocen en OCI y se reciclan a resultados cuando se venden.

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