المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial instruments: Presentation



محاسب متخصص
08-11-2014, 06:47 AM
FINANCIAL INSTRUMENTS:
PRESENTATION
CONTENTS
Paragraph
Objective .................................................. ................................................. 1–2
Scope .................................................. .................................................. .... 3–8
Definitions .................................................. .............................................. 9–12
Presentation .................................................. ............................................ 13–37
Liabilities and Net Assets/Equity .................................................. .... 13–24
Puttable Instruments .................................................. ................. 15–16
Instruments, or Components of Instruments, that Impose on the
Entity an Obligation to Deliver to Another Party a pro rata
Share of the Net Assets of the Entity only on Liquidation ... 17–18
Reclassification of Puttable Instruments and Instruments that
Impose on the Entity an Obligation to Deliver to Another
Party a pro rata Share of the Net Assets of the Entity only
on liquidation .................................................. ..................... 19–20
No Contractual Obligation to Deliver Cash or Another
Financial Asset .................................................. .................. 21–24
Settlement in the Entity’s Own Equity Instruments ................... 25–29
Contingent Settlement Provisions .............................................. 30
Settlement Options .................................................. ................... 31–32
Compound Financial Instruments .................................................. .... 33–37
Treasury Shares .................................................. ............................... 38–39
Interest, Dividends or Similar Distributions, Losses, and Gains ....... 40–46
Offsetting a Financial Asset and a Financial Liability ....................... 47–55
Transition .................................................. ................................................ 56–58