IAS 39 Financial Instruments: Recognition and Measurement

Chiết xuất này đã được chuẩn bị bởi IASC Quỹ nhân viên và chưa được sự chấp thuận của IASB. Đối với các tài liệu tham khảo yêu cầu phải được thực hiện Chuẩn mực Báo cáo tài chính quốc tế. IAS 39 công cụ tài chính: Ghi nhận và đo lường Mục tiêu của tiêu chuẩn này là để thiết lập các nguyên tắc công nhận và đo lường tài sản tài chính, trách nhiệm tài chính và một số hợp đồng mua hoặc bán các mặt hàng phi tài chính. Yêu cầu trình bày thông tin về các công cụ. | The objective of this Standard is to establish principles for recognising and measuring financial assets financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in IAS 32 Financial Instruments Presentation. Requirements for disclosing information about financial instruments are in IFRS 7 Financial Instruments Disclosures. Initial recognition An entity shall recognise a financial asset or a financial liability on its balance sheet when and only when the entity becomes a party to the contractual provisions of the instrument. Derecognition of a financial liability An entity shall remove a financial liability or a part of a financial liability from its balance sheet when and only when it is extinguished ie when the obligation specified in the contract is discharged or cancelled or expires. Initial measurement of financial assets and financial liabilities When a financial asset or financial liability is recognised initially an entity shall measure it at its fair value plus in the case of a financial asset or financial liability not at fair value through profit or loss transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable willing parties in an arm s length transaction. Derecognition of a financial asset The following flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised. Subsequent measurement of financial assets For the purpose of measuring a financial asset after initial recognition this Standard classifies financial assets into the following four categories defined in paragraph 9 a financial assets at fair value through profit or loss b held-to-maturity investments c loans and receivables and d available-for-sale financial assets. An amendment to the .