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الموضوع: Financial instruments: Disclosures

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    Financial instruments: Disclosures

    FINANCIAL INSTRUMENTS: DISCLOSURES
    CONTENTS
    Paragraph
    Objective .................................................. .................................................. . 1–2
    Scope .................................................. .................................................. ...... 3–7
    Definitions .................................................. ................................................ 8
    Classes of Financial Instruments and Level of Disclosure ......................... 9
    Significance of Financial Instruments for Financial Position and
    Financial Performance .................................................. ....................... 10–37
    Statement of Financial Position .................................................. ......... 11–23
    Categories of Financial Assets and Financial Liabilities .............. 11
    Financial Assets or Financial Liabilities at Fair Value
    through Surplus or Deficit .................................................. ... 12–14
    Reclassification .................................................. .......................... 15–16
    Derecognition .................................................. ............................. 17
    Collateral .................................................. .................................... 18–19
    Allowance Account for Credit Losses .......................................... 20
    Compound Financial Instruments with Multiple Embedded
    Derivatives .................................................. .......................... 21
    Defaults and Breaches .................................................. ................ 22–23
    Statement of Financial Performance .................................................. .. 24
    Items of Revenue, Expense, Gains, or Losses .............................. 24
    Other Disclosures .................................................. .............................. 25–37
    Accounting Policies .................................................. .................... 25
    Hedge Accounting .................................................. ...................... 26–28
    Fair Value .................................................. ................................... 29–36
    Concessionary Loans .................................................. .................. 37
    Nature and Extent of Risks Arising from Financial Instruments ................ 38–49
    Qualitative Disclosures .................................................. ...................... 40
    Quantitative Disclosures .................................................. .................... 41–49
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