IFRS 9 Financial Instruments与财务报告(FR)教学大纲相关,因此本文对其在以下三方面的应用进行了概括总结: 1.Financial assets金融资产 2.Financial liabilities金融负债 3.Convertibles可转换工具 一、Financial assets金融资产 有两大类金融资产(权益工具和债务工具),在此基础上,可进一步划分为不同类别。 (a)Equity i...
书接上回ACCA胡:IFRS 9 Financial Instruments考官文章解析(上篇),我们继续IFRS 9 Financial instruments这篇考官文章的解析。 一、Financial assets金融资产 (b)Debt instruments债务工具 债务工具:摊余成本法 摊销成本法的原则是:必须在债务工具“摊余成本”基础上计算利息。这对于许多债务工具来说,还是相对直接的。例...
[9]《操作手册》的原文为:In particular, suchsales may be consistent with a business model whose objective is to holdfinancial assets in order to collect contractual cash flows if those sales areinfrequent (even if significant in value) or insignificant in value both individuallyand in aggregate (...
Classification and Measurement - IFRS 9 introduces a logical approach for the classification of financial assets, which is driven by cash-flow characteristics and the business model in which an asset is held. This single, principle-based approach replaces existing rule-based requirements that are ge...
Recognition of financial assets and liabilities In accordance with IFRS 9,Financial Instruments, a company recognises a financial asset or a financial liability when the company becomes party to the contractual provisions of the instrument. For example, if a co...
The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets...
IFRS 9 now classifies financial assets under three headings as follows: CLASSIFICATION OF FINANCIAL ASSETS 1. Financial assets at fair value through profit or loss (FVTPL) This is the normal default classification for financial assets and will apply to all financial assets unless they...
IFRS9的金融资产分类原则相对清晰,但在理解和操作层面,却并不那么简单。国际会计准则理事会(IASB)在《国际财务报告准则第9号:金融工具(IFRS 9 Financial Instruments)》的附录中提供了准则的《操作指南(Application Guidance)》,作为准则的组成部分同时发布。《操作指南》中包括了对准则的详细解释和金融工具的会计计量案...
28 October 2010 IFRS 9 Financial Instruments reissued, incorporating new requirements on accounting for financial liabilities and carrying over from IAS 39 the requirements for derecognition of financial assets and financial liabilities Original effective date 1 January 2013, later removed 4 August 2011 ED...