今天的主要内容是IAS 32 Financial Instruments: Presentation。📌 Definition: 金融工具是任何合同,它使得一个实体产生金融资产,而另一个实体产生金融负债或权益工具。📌 Classification: 金融工具分为financial liability和equity instrument两类。IAS 32将equity instrument定义为任何合同,它证明了实体资产在扣除所有负债...
Derecognition is the term used for ceasing to recognise a financial asset or financial liability on an entity’s balance sheet. These rules are more complex. Assets An entity that holds a financial asset may raise finance using the asset as security for the finance, or as the primary ...
financial instruments: presentation (IAS 32) standardfinancial instrumentsfinancial assetsfinancial liabilityfinancial instrumentSummary This chapter examines the "financial instruments: presentation (IAS 32) standard" that aims at establishing principles for presenting financial instruments as liabilities or equity...
需要金币:*** 金币(10金币=人民币1元) IAS国际会计准则 英文版IAS 32 Financial Instruments.pdf 关闭预览 想预览更多内容,点击免费在线预览全文 免费在线预览全文 IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to...
iasinstrumentsnancial金融financialfiacia I ter atio a Fi a cia Reporti Sta ar s(IFRS)FACTSHEETFe r ary2010IAS32Fi a cia I str e ts:Prese tatio (Thisfactsheetisbasedonthestandardasat1January2010.)Importantnote:Thisfactsheetis ase o there ire e tsoftheI ter atio a Fi a cia Reporti ...
Equity=asset-liability,财务报表要素的确认,某一特定项目在财务报表中得到确认(recognition)须满足的条件如下: 1. 与之相关的未来经济利益很有可能流入或流出该项目对应的经 15、济实体; 2. 其取得成本或价值能够可靠计量;,计量,是指(经济实体内)负责(会计工作)的会计人员确定财务报表项目在利润表和资产负债表中...
IAS简介(国际会计准则)IASC的建立 1972年在悉尼召开的国际会计师大会上，成立了会计职业国际协调委员会。经过该国际组织的主 要成员国的有关人员的协商，提出了设立国际会 计准则委员会的方案，后经准备委员会的筹备，终于在1973年6月由来自澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰 以及美国的...
thatcanbeconvertedintocash(althoughcashitselfisalsoconsideredanasset).AssetsInfinancialaccounti22LiabilityAliabilitycanmeansomethingthatisahindranceorputsanindividualorgroupatadisadvantage,orsomethingthatsomeoneisresponsiblefor,orsomethingthatincreasesthechanceofsomethingoccurring(i.e.itisacause).LiabilityAliabilitycanme...
A financial liability is any liability that is a contractual obligation: (a) to deliver cash or another financial asset to another enterprise; or (b) to exchange financial instruments with another enterprise under conditions that are potentially unfavourable. file://D:\document\ias\ias_032.htm ...
Treasury shares are the term used by IAS 32 forown shares. If you acquire own shares, you need to deduct them from equity and NOT recognize them as financial assets. Offsetting a financial asset and a financial liability Offsettingmeans presenting a financial asset and a financial liabilityas on...