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1、IAS39InternationalAccountingStandard39FinancialInstruments:RecognitionandMeasurementThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS39FinancialInstruments:RecognitionandMeasurementwasissu
2、edbytheInternationalAccountingStandardsCommittee(IASC)inMarch1999.InNovember2000IASCissuedfivelimitedrevisionstoIAS39.InMarch2000IASCapprovedanapproachtopublishingimplementationguidanceonIAS39intheformofQuestionsandAnswers.SubsequentlytheIAS39Implementatio
3、nGuidanceCommittee(IGC),whichwasestablishedbyIASCforthatpurpose,publishedaseriesofQuestionsandAnswersonIAS39.TheguidancewasnotconsideredbyIASCanddidnotnecessarilyrepresentitsviews.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStan
4、dardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InJune2003,theIASBmadealimitedamendmenttoIAS39whenitissuedIFRS1First-timeAdoptionofInternationalFinancialReportingStandards.InDecember200
5、3theIASBissuedarevisedIAS39,accompaniedbyImplementationGuidancereplacingthatpublishedbytheformerIGC.Since2003,theIASBhasissuedthefollowingamendmentstoIAS39:?FairValueHedgeAccountingforaPortfolioHedgeofInterestRateRisk(issuedMarch2004)?TransitionandInitialR
6、ecognitionofFinancialAssetsandFinancialLiabilities(issuedDecember2004)?CashFlowHedgeAccountingofForecastIntragroupTransactions(issuedApril2005)?TheFairValueOption(issuedJune2005)?FinancialGuaranteeContracts(issuedAugust2005)?EligibleHedgedItems(issuedJuly2
7、008)*?ReclassificationofFinancialAssets(AmendmentstoIAS39andIFRS7)(issuedOctober2008)??ReclassificationofFinancialAssets—EffectiveDateandTransition(AmendmentstoIAS39andIFRS7)(issuedNovember2008)??EmbeddedDerivatives(AmendmentstoIFRIC9andIAS39)(issuedMarch2
8、009).§*effectivedate1July2009?effectivedate1July2008§effectivedate30June2009?IFRSFoundation2083IAS39IAS39anditsaccompanyingdocumentshavealsobeenamendedbythefollowingIFRSs:?IFRS2Share-basedPayment(issuedFebrua
