This is the first of two articles on the topic of financial instruments. This article covers: recognition measurement of financial assets measurement of financial liabilities derecognition reclassification impairment Recognition of financial assets and liabilities In accordance with IFRS 9, Financial Instrumen...
This is the second of two articles on the topic of financial instruments. This article covers: derivatives hedge accounting Derivatives According to IFRS 9, Financial Instruments, a derivative is a contract that: will be settled at a future date requires no (or a low) initial investment, and...
IFRS 9 Financial Instruments对于财务报表的使用者和编制者而言,是一条复杂的准则。因此,ACCA学员在学习这条准则的过程中遇到困难也就不足为奇了。事实上,国际会计准则委员会前任主席曾说过一句名言:“如果你认为理解了这一准则,显然你还没有正确地阅读这条准则。” IFRS 9 Financial Instruments与财务报告(FR)教学...
Arguably, IFRS 9 has simplified and improved accounting for financial assets in comparison with its predecessor, IAS 39. The number of classifications has been reduced from four to three, as the available-for-sale classification has not been retained within IFRS 9. This has consequently resulted i...
3. Financial assets measured at amortized cost This classification can apply only to debt instruments and must be designated upon initial recognition. For the designation to be effective, the financial asset must pass two tests as follows:
2014年12月ACCA考试备考已经开始,为了让大家更好更快地进入到复习的a1状态,高顿网校小编为大家整理了ACCA考试知识点,供学员们参考。 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)...
We are looking to hire a financial controller for a to support with the implementation of the new impairment accounting requirements of the IFRS 9 "financial instruments" for the business unit. The individual will work very closely with the project co-ordinator, credit risk, and central project ...
IFRS 9 financial instrument:recog&measur 4792020-06 5 IAS 19 employee benefits 3132020-06 6 IFRS 16 leases 5002020-06 7 IAS 37 provision,contingent liab.&assets 3602020-06 8 IAS 36 impairment of assets 2952020-06 9 IFRS 13 fair value measurement 3322020-06 10 IAS 41 Agriculture 2292020-06...
所属专辑:ACCA SBR 国际会计准则 音频列表 1 IAS 23 borrowing costs 262 2020-06 2 IFRS 2 share-based payment 311 2020-06 3 IAS 20 government grants and assistance 267 2020-06 4 IFRS 15 revenue from contract with custo 419 2020-06
ACCA SBR Specimen Exam 2 –“IAS 38 Intangible Assets explicitly prohibits classification of a gain on derecognition of an intangible asset as revenue”. I was taking this as not to PorL, but wasn’t sure where to put it? Reply SilviaApril 26, 2019 at 6:29 pm ...