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《IFRS 9 Financial Instruments國(guó)際財(cái)務(wù)歸納總結(jié)報(bào)告準(zhǔn)則第9號(hào)金融工具.pdf》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫(kù)。
1、November2013ProjectSummaryIFRS9FinancialInstruments(HedgeAccountingandamendmentstoIFRS9,IFRS7andIAS39)AtaglanceThisisabriefintroductiontotheamendmentstoWhatdothesechangesinclude?Whatremainstobecompleted?IFRS9FinancialInstrumentsaddedinNovember2013.Thesea
2、mendmentsmakethreeimportantchangesThisdocument?nalisesthehedgeaccountingItprovidesanoverviewofthemainadditionsandtoIFRS9.phaseoftheIFRS9project.TheIASBiscontinuingchangesandexplainswhytheyweremade.toconsiderlimitedamendmentstotheclassi?cationFirstly,anew
3、chapteronhedgeaccountinghasbeenIFRS?9isreplacingIAS39FinancialInstruments:andmeasurementrequirementsalreadyincludedinaddedtoIFRS9.ThisrepresentsamajoroverhaulRecognitionandMeasurementinphases.TheIASBIFRS9andisworkingon?nalisingthenewexpectedofhedgeaccoun
4、tingandputsinplaceanewhaspreviouslypublishedversionsofIFRS9thatcreditlossimpairmentmodel.modelthatintroducessigni?cantimprovementsintroducednewclassi?cationandmeasurementprincipallybyaligningtheaccountingmoreTheIASBhasaseparateactiveprojectonaccountingre
5、quirements.closelywithriskmanagement.Therearealsoformacrohedging.improvementstothedisclosuresabouthedgeaccountingandriskmanagement.Thesecondamendmentmakestheimprovementstothereportingofchangesinthefairvalueofanentity’sowndebtcontainedinIFRS9morereadilyav
6、ailable.ThethirdchangeistheremovalofthemandatoryeffectivedateofIFRS9.2
7、IFRS9FinancialInstruments(HedgeAccountingandamendmentstoIFRS9,IFRS7andIAS39)
8、November2013FirstamendmentAnoverviewofhedgeaccountingWhatistheobjectiveofhedgeWhyusehedgeaccounting?accoun
9、ting?AnentityuseshedgingtomanageitsexposuretoTheobjectiveofhedgeaccountingistorisks,forexample,foreignexchangerisk,interestrepresentinthe?nancialstatementstheeffectofrateriskorthepriceofacommodity.Manychooseanentity’sriskmanagementactivitieswhentheytoapp
10、lyhedgeaccountingtoshowtheeffectofuse?nancialinstrumentstomanageexposuresmanagingthoserisksinthe?nancialstatements.arisingfromparticularrisksandthoseriskscouldaffectpro?torloss(P&L).Untilnowthehedgeaccountingrequirementswe
