提供资金,以后会受到利益的这一方就有了金融资产。 初始计量:成为金融工具契约的一方的时候就要做账。从签合同的时候就要做账。然后看市场价值。 图片发自简书App 计量:权益性工具和债务性工具产生的金融资产的计量是不一样的。 1.权益型工具 图片发自简书App 图片发自简书App 一般情况下用P/L,比如持有股票。 也...
课1.后续计量,主要是针对债务工具。收现金流,如果对方违约呢?不付或者少付了? loss allowance 预期信用损失credit loss 课2.很难,可以不听
A non-physicalasset. Examples of financial assets includebank accountsandsharesin apublicly-traded company. Financial assets are distinguished from physical assets likereal estateandpersonal property. In general, when one speaks of "investing" and the "market," one is referring to financial assets, ...
Under IFRS 9, subsequent to initial recognition, an entity classifies its financial assets as measured at amortized cost, FVOCI and FVTPL depending on (a) the entity’s business model, and (b) the contractual cash flow characteristics of the financial as
ifrs2015基于概念框架的教学ppe非金融资产stage3non financial assets final翻译稿.pdf,2014 国际财务 准则 :基于框架的IFRS 教学资料 第 3 阶段– 非金融资产 这份资料由国际财务 准则(IFRS ) 教育 的 撰写,尚未得到国际会计准则理事会(IASB)批准。这份资 料旨在为IF
Our specialists explain the new expected credit loss model for financial asset impairment, the impact of the business model on accounting and the consequences of fewer categories for assets. There are a number of decisions and choices to be made at transition to the new standard but some good ...
those that meet the definition of loans and receivables Loans and receivables: non-derivative financial assets with fixed or determinable payments that are not quoted in an active market other than: those that entity intends to sell immediately or in the near term (held for trading) ...
infinancialinstrument•Physicalassets•Intangibleassets•Prepaidexpenses•Liabilitiesorassetsthatarenotcontractualinnature•Contractualrights/obligationsthatdonotinvolvetransferofafinancialasset.F78Example1,p316Definition•Interest–amountsrelatingtoafinancialliabilitywhichshouldbechargedtotheincomestatement•...
T-Test Tariff Technical Analysis Tenancy in Common (TIC) Term Life Insurance Terminal Value (TV) Third World Total-Debt-to-Total-Assets Total Expense Ratio (TER) Total Quality Management (TQM) Total Shareholder Return (TSR) Trade Deficit Trailing 12 Months (TTM) Tranches Transaction Treasury Bill...
The Internal Revenue Service (IRS) requires businesses to report financial and real assets together astangible assetsfor tax purposes. The grouping of tangible assets is separate from intangible assets. Common Types of Financial Assets According to the commonly cited definition from the International Fin...