المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial instruments: Disclosure and presentation



محاسب متخصص
08-11-2014, 06:18 AM
FINANCIAL INSTRUMENTS:
DISCLOSURE AND PRESENTATION
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. .. 1–8
Definitions .................................................. ............................................ 9–21
Presentation .................................................. .......................................... 22–47
Liabilities and Net Assets/Equity .................................................. .... 22–28
Classification of Compound Instruments by the Issuer ...................... 29–35
Interest, Dividends, Losses and Gains ............................................... 36–38
Offsetting of a Financial Asset and a Financial Liability .................... 39–47
Disclosure .................................................. ............................................. 48–101
Disclosure of Risk Management Policies .......................................... 50–53
Terms, Conditions and Accounting Policies ...................................... 54–62
Interest Rate Risk .................................................. ........................... 63–72
Credit Risk .................................................. ..................................... 73–83
Fair Value .................................................. ...................................... 84–94
Financial Assets Carried at an Amount in Excess of Fair Value ......... 95–97
Hedges of Anticipated Future Transactions ....................................... 98–100
Other Disclosures .................................................. ........................... 101
Transitional Provision .................................................. ........................... 102
Effective Date .................................................. ....................................... 103–104