Introducing FVTOCI option for debt instruments – Limited amendments to IFRS 9 (Exposure Draft)

This new ED proposes the introduction of a fair value through other comprehensive income measurement category for simple debt instruments. Under the current IFRS 9 debt instruments are either carried at amortised cost or at fair value through profit or loss. The accounting for these debt instruments would show fair value of the financial asset (debt instrument) in the statement of financial position, amortised cost information (interest income) in profit or loss, and the difference between amortised cost and fair value in other comprehensive income. For the technical summary refer to

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