Complex sentence: IFRS 9 retained most of the measurement guidance for liabilities from IAS 39, meaning most financial liabilities are held at amortized cost, the only change relating to liabilities that utilize the fair value option.
Split into simpler sentences: IFRS 9 retained most of the measurement guidance for liabilities from IAS 39, meaning most financial liabilities are held at amortized cost. The only change relating to liabilities that utilize the fair value option.