Reclassification Date
From Open Risk Manual
Revision as of 00:52, 28 January 2020 by Wiki admin (talk | contribs)
Definition
Reclassification Date is the first day of the first reporting period following the change in business model that results in an entity reclassifying financial assets
A change in the objective of the entity’s business model must be effected before the reclassification date[1]
See Also
References
- ↑ IFRS Standard 9, Financial Instruments
