掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
IFRS 9 Financial Instruments, issued in November 2009, replaced parts of IAS39, with the classification and measurement of financial assets. In 2010, IFRS9 was updated to include the classification and measurement of financial liabilities and derecognition of financial assets and liabilities. This standard is a work in progress and in due course will be developed further to fully replace IAS39. It will come into force for accounting periods ending in 2015. This is Phase 1 of the project to replace IAS39.
Impairment methodology. An Exposure Draft Financial Instruments: Amortised Cost and Impairment was issued in November 2009, with a supplement in January 2011. This is Phase 2 of the project to replace IAS39.
Hedge accounting. This is Phase 3 of the project to replace IAS39. An exposure draft was issued in December 2010.
Basic concepts:
Financial instrument: It refers to any contract that gives rise to both a financial asset of an entity and a financial liability or equity instrument of another entity.
Financial asset: It refers to any asset that is:
•Cash;
•An equity instrument of another entity;
•A contractual right to receive cash or another financial asset from another entity or to exchange financial instruments with another entity under conditions that are potentially favorable to the entity;
•A contract that will or may be settled in the entity’s own equity instruments and is
(1) A non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments;
(2) A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments.
Financial liability: It refers to any liability that is:
•A contractual obligation to deliver cash or another financial asset to another entity or to exchange financial instruments with another entity under conditions that are potentially unfavorable;
•A contract that will or may be settled in the entity’s own equity instruments and is
(1) A non-derivative for which the entity is or may be obliged to deliver a variable number of the entity’s own equity instruments;
(2) A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments.
Equity instrument: It refers to any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)