المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial instruments: Disclosures



محاسب متخصص
08-11-2014, 06:54 AM
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