alleryStart learning →A de minimis cash flow feature affects IFRS 9 classification how?
AForces the asset into FVPL
BRequires the feature split off
CDoes not block amortised cost
DReclassifies it as equity
Answer & Solution
Correct answer: C. Does not block amortised cost
The 2014 amendments let trivial features be ignored, so amortised cost or FVOCI remains available.
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