Fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, that is attributable to a particular risk and could affect profit or loss. Cash flow hedge: a hedge of the exposure to variability in cash flows that...
Dr Financial Asset CU 1 000 (i.t.o IFRS 9) Cr Financial Guarantee Liability CU 1 000 (i.t.o IFRS 9) 2- Subsequent measurement – end of month 1: 2.1- Account for the unwinding of interest on the financial asset and the receipt of the monthly premium (assuming a monthly payment of...
Ping An Securities: US Stagflation Risks Rise; HK Stock Mkt 'Main Battlefield' for CN Tech Asset Revaluation 2025/03/11 10:42 CST Recommend 52 Positive 90 Negative 43 CAAM: CN Auto Sales Hike +34.4% YoY, -12.2% MoM in Feb 2025/03/11 14:39 CST Recommend 42 Positive 83 Negative ...
Fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, that is attributable to a particular risk and could affect profit or loss. Cash flow hedge: a hedge of the exposure to variability in cash flows that ...
12.4.9 Financial guarantee contracts and loan commitments 89 12.4.10 Example of measurement of expected credit losses 91 12.5 Write-offs 92 12.6 Special approach for assets that are credit-impaired at initial recognition 94 12.6.1 Definition of 'credit-impaired' asset 94 12.6.2 Initial ...
Standard IFRS 9 provides extensive guidance on derecognition of a financial asset. Before deciding on derecognition, an entity must determine whether derecognition is related to: a financial asset (or a group of similar financial assets) in its entirety, or a part of a financial asset (or a pa...
According to the commonly cited definition from the International Financial Reporting Standards (IFRS), financial assets include:2 Cash Equity instruments of an entity—for example a share certificate A contractual right to receive a financial asset from another entity—known as a receivable ...
Inaccounting, an estimate of thevalueof an asset at the end of itsdepreciation. For example, a firm's computer depreciates each year. When it breaks down or becomes obsolete, it has a residual value; it is calculated by the best guess of thenet cash inflowwhen it issoldat the end of...
being able to complete the acquisition and apply for the suspension of the trading in the Company's shares to be lifted. Honye continues its cautious approach to investment and identification of suitable acquisition candidate(s), its running costs are low, and its asset is still cash in the ...
00857 HK 《AI》PETROCHINA(00857.HK) Displays Technical Pattern of Triangle Breakout 00700 HK Ping An Securities: US Stagflation Risks Rise; HK Stock Mkt 'Main Battlefield' for CN Tech Asset Revaluation 00883 HK 《AI》CNOOC(00883.HK) Displays Technical Pattern of Range BreakoutSITEMAP...