المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial instruments: Recognition and measurement



محاسب متخصص
08-11-2014, 06:52 AM
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