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الموضوع: Financial instruments: Recognition and measurement

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    Financial instruments: Recognition and measurement

    FINANCIAL INSTRUMENTS:
    RECOGNITION AND MEASUREMENT
    CONTENTS
    Paragraph
    Objective .................................................. .................................................. . 1
    Scope .................................................. .................................................. ...... 2–8
    Definitions .................................................. ................................................ 9–10
    Embedded Derivatives .................................................. .............................. 11–15
    Recognition and Derecognition .................................................. ................ 16–44
    Initial Recognition .................................................. ............................. 16
    Derecognition of a Financial Asset .................................................. .... 17–37
    Transfers that Qualify for Derecognition ..................................... 26–30
    Transfers that do not Qualify for Derecognition .......................... 31
    Continuing Involvement in Transferred Assets ............................ 32–37
    All Transfers .................................................. ............................... 38–39
    Regular Way Purchases and Sales of a Financial Asset ...................... 40
    Derecognition of a Financial Liability ................................................. 41–44
    Measurement .................................................. ............................................ 45–79
    Initial Measurement of Financial Assets and Financial Liabilities ...... 45–46
    Subsequent Measurement of Financial Assets ..................................... 47–48
    Subsequent Measurement of Financial Liabilities ............................... 49
    Fair Value Considerations .................................................. ................. 50–52
    Reclassifications .................................................. ................................ 53–63
    Gains and Losses .................................................. ............................... 64–66
    Impairment and Uncollectibility of Financial Assets .......................... 67–79
    Financial Assets Carried at Amortized Cost ................................. 72–74
    Financial Assets Carried at Cost .................................................. . 75
    Available-For-Sale Financial Assets ............................................ 76–79
    Hedging .................................................. .................................................. .. 80–113
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