3861 financial instrumentsdisclosure and presentationWord格式文档下载.docx
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3861 financial instrumentsdisclosure and presentationWord格式文档下载.docx
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Presentation
.10-.35
Liabilitiesandequity
.10-.23
Interest,dividends,lossesandgains
.24-.26
Offsettingofafinancialassetandafinancialliability
.27-.35
Disclosure
.36-.86
Format,locationandclassesoffinancialinstruments
.38-.40
Riskmanagementpoliciesandhedgingactivities
.41-.42
Termsandconditionsandaccountingpolicies
.43-.48
Interestraterisk
.49-.57
Creditrisk
.58-.68
Fairvalue
.69-.77
Impairmentnotrecognizedinnetincome
.78-.79
Carryingamounts
.80
.81
Income,expense,gainsandlosses
.82
Financialliabilitiesdesignatedasheldfortrading
.83-.84
Reclassification
.85
Otherdisclosures
.86
Differentialreporting
.87-.91
Transitionalprovisions
.92-.94
Illustrativeexamples
PurposeandScope
PURPOSEANDSCOPE
.01
ThepurposeofthisSectionistoenhancefinancialstatementusers'
understandingofthesignificanceoffinancialinstrumentstoanentity'
sfinancialposition,performanceandcashflows.
.02
ThisSectionestablishesstandardsforpresentationoffinancialinstrumentsandnon-financialderivatives,andidentifiestheinformationthatshouldbedisclosedaboutthem.Thepresentationparagraphsdealwiththeclassificationoffinancialinstruments,fromtheperspectiveoftheissuer,betweenliabilitiesandequity,theclassificationofrelatedinterest,dividends,lossesandgains,andthecircumstancesinwhichfinancialassetsandfinancialliabilitiesareoffset.Thedisclosureparagraphsdealwithinformationaboutfactorsthataffecttheamount,timingandcertaintyofanentity'
sfuturecashflowsrelatingtofinancialinstruments.ThisSectionalsodealswithdisclosureofinformationaboutthenatureandextentofanentity'
suseoffinancialinstruments,thebusinesspurposestheyserve,therisksassociatedwiththemandmanagement'
spoliciesforcontrollingthoserisks.FINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855,providesstandardsforrecognizingandmeasuringfinancialassets,financialliabilitiesandnon-financialderivatives.HEDGES,Section3865,providesstandardsforhedgeaccounting.
.02A
ThisSectionappliestothoseentitiesandfinancialinstrumentsthatarenotsubjecttoFINANCIALINSTRUMENTS—DISCLOSURES,Section3862(seeScope,andEffectivedateandtransition),andFINANCIALINSTRUMENTS—PRESENTATION,Section3863(seePurposeandscope,andEffectivedateandtransition).
.03
Subjecttoparagraph3861.02A,thisSectionappliestoalltypesoffinancialinstrumentsexceptthefollowing:
(a)
Interestsinsubsidiaries,entitiessubjecttosignificantinfluence,andjointventuresthatareaccountedforinaccordancewithSUBSIDIARIES,Section1590,INVESTMENTS,Section3051,andINTERESTSINJOINTVENTURES,Section3055.However,thisSectionappliestoderivativeswithanunderlyingthatisbasedonsuchaninterest.
(b)
Contractsandobligationsforstock-basedcompensationtoemployeesandotherstock-basedpaymentstonon-employeesthatareaccountedforinaccordancewithSTOCK-BASEDCOMPENSATIONANDOTHERSTOCK-BASEDPAYMENTS,Section3870,exceptforcontractswithinthescopeofthisSectioninaccordancewithparagraph3861.06.
(c)
Employers'
rightsandobligationsforemployeefuturebenefitsandrelatedplanassetsthatareaccountedforinaccordancewithEMPLOYEEFUTUREBENEFITS,Section3461.
(d)
Pensionobligationsofdefinedbenefitpensionplans,whicharedealtwithinPENSIONPLANS,Section4100.
.04
ThisSectionappliestorecognizedandunrecognizedfinancialinstruments.RecognizedfinancialinstrumentsincludeequityinstrumentsissuedbytheentityandfinancialassetsandfinancialliabilitiesthatarewithinthescopeofFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855.Unrecognizedfinancialinstrumentsincludesomefinancialinstrumentsthat,althoughoutsidethescopeofSection3855,arewithinthescopeofthisSection(suchassomeloancommitments).
.05
OtherSectionsspecifictoparticulartypesoffinancialinstrumentscontainadditionalpresentationanddisclosurerequirements.Forexample,LEASES,Section3065,andPENSIONPLANS,Section4100,incorporatespecificdisclosurerequirementsrelatingtocapital,directfinancingandsales-typeleasesandpensionplaninvestments.Inaddition,somerequirementsofotherSections,particularlyINCOMESTATEMENT,Section1520,andCOMPREHENSIVEINCOME,Section1530,applytofinancialinstruments.
.06
ThisSectionalsoappliestocontractstobuyorsellanon-financialitemthatarewithinthescopeofFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855(seeparagraphs3855.14-.18).
DEFINITIONS
.07
ThetermsdefinedinFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855,areusedinthisSectionwiththemeaningsspecifiedinSection3855.
.08
Thecostincurredbyanentitytopurchasearighttoreacquireitsownequityinstrumentsfromanotherpartyisadeductionfromitsequity,notafinancialasset.
.09
Thenon-controllinginterestthatmayariseonanentity'
sbalancesheetfromconsolidatingasubsidiaryisnotafinancialliabilityoranequityinstrumentoftheentity.Inconsolidatedfinancialstatements,anentitypresentstheinterestsofotherpartiesintheequityandincomeofitssubsidiariesinaccordancewithNON-CONTROLLINGINTERESTS,Section1602.
Accordingly,afinancialinstrumentclassifiedasanequityinstrumentbyasubsidiaryiseliminatedonconsolidationwhenheldbytheparent,orpresentedbytheparentintheconsolidatedbalancesheetasanon-controllinginterestseparatefromtheequityofitsownshareholders.Afinancialinstrumentclassifiedasafinancialliabilitybyasubsidiaryremainsaliabilityintheparent'
sconsolidatedbalancesheetunlesseliminatedonconsolidationasanintercompanybalance.Theaccountingtreatmentbytheparentonconsolidationdoesnotaffectthebasisofpresentationbythesubsidiaryinitsfinancialstatements.
PRESENTATION
.10
¨
Theissuerofafinancialinstrumentshouldclassifytheinstrument,oritscomponentparts,asaliabilityorasequityinaccordancewiththesubstanceofthecontractualarrangementoninitialrecognitionandthedefinitionsofafinancialliabilityandanequityinstrument.[JAN.1996]
.11
Thesubstanceofafinancialinstrument,ratherthanitslegalform,governsitsclassificationontheissuer'
sbalancesheet.Whilesubstanceandlegalformarecommonlyconsistent,thisisnotalwaysthecase.Forexample,somefinancialinstrumentstakethelegalformofequitybutareliabilitiesinsubstance,andothersmaycombinefeaturesassociatedwithequityinstrumentsandfeaturesassociatedwithfinancialliabilities.Theclassificationofaninstrumentismadeonthebasisofanassessmentofitssubstancewhenitisfirstrecognized.Suchaclassificationisnotcircumventedbynon-substantiveorminimalfeaturesincludedinthefinancialinstrument.Anynon-substantiveorminimalfeatureisdisregardedinapplyingtheclassificationprovisionsofthisSection.Judgment,basedonconsiderationofallofthetermsofaninstrumentandotherrelevantfactsandcircumstances,isnecessarytodistinguishsubstantive,non-minimalfeaturesfromnon-substantiveorminimalfeatures.Theclassificationmadeatinceptioncontinuesateachsubsequentreportingdateuntilthefinancialinstrumentisremovedfromtheentity'
sbalancesheet.
.12
Thecriticalfeatureindifferentiatingafinancialliabilityfromanequityinstrumentistheexistenceofacontractualobligationofonepartytothefinancialinstrument(theissuer)eithertodelivercashoranotherfinancialassettotheotherparty(theholder)ortoexchangeanotherfinancialinstrumentwiththeholderunderconditionsthatarepotentiallyunfavourabletotheissuer.Whensuchacontractualobligationexists,thatinstrumentmeetsthedefinitionofafinancialliabilityregardlessofthemannerinwhichthecontractualobligationwillbesettled.Arestrictionontheabilityoftheissuertosatisfyanobligation,suchaslackofaccesstoforeigncurrencyortheneedtoobtainapprovalforpaymentfromaregulatoryauthority,doesnotnegatetheissuer'
sobligationortheholder'
srightundertheinstrument.
.13
Anentitymayhaveacontractualobligationofafixedamountoranamountthatfluctuatesinpartorinfullinresponsetochangesinavariableotherthanthemarketpriceoftheentity'
sownequityinstruments,buttheentitymust,orcan,settletheobligationbydeliveryofitsownequityinstruments(thenumberofwhichdependsontheamountoftheobligation).Suchanobligationisafinancialliabilityoftheentity.Whenthenumberofanentity'
sownsharesorotherequityinstrumentsrequiredtosettletheobligationvarieswithchangesintheirfairvalue,sothatthetotalfairvalueoftheequityinstrumentstobedeliveredisbasedsolelyorpredominantlyontheamountofthecontractualobligation,thecounterpartydoesnotholdaresidualinterestintheentityuntilithasreceivedtheequityinstruments.Theentitymayhavetodelivermoreorfewerofitsownequityinstrumentsthanwouldhavebeenthecaseatthedateofenteringintothecontractualarrangement.Suchanobligationisafinancialliabilityoftheentityeventhoughtheentitymustorcansettlebydeliveringitsownequityinstruments.Thesefinancialliabilitiesaretreatedasmonetaryitems.
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