Financialinstruments幻灯片.pptVIP

Continued * IS Finance cost SFP Equity Noncurrent Liability Current liability 1 338 773 4465 2 357 773 4722 3 378 773 （无论是否转换成功，都是股东权益的一部分） Example3, p320 Do Test 3, p325 Financial assets _Initial measurement All financial assets are measured initially at fair value. Except for financial assets at fair value through profit or loss (FVTPL), transaction costs are recognised as acquisition cost. Subsequent measurement Debt instruments Be measured at amortised cost if they pass two tests Business model test: the objective of holding financial assets by a business model is to collect the contractual cash flows, rather than to sell them prior to their contractual maturity to realise their fair value changes. Contractual cash flow characteristics test: the contractual terms of financial assets give rise on specified dates to cash flows that are solely payments of principle and interest on the principle outstanding. Or measured at fair value through profit or loss. F7 * Convertible bonds × 即便通过两个测试，仍然可能被指定为FVTPL金融资产，以便满足企业风险管理需要或消除、最大限度减少在确认和计量方面的不一致性。例如，企业运用衍生金融工具对采用摊余成本计量的金融资产进行套期保值，套期工具属于FVTPL，而被套项目按摊余成本，两者计量属性不一致，不能运用套期会计方法处理套期业务，无法提供相关的套期损益信息。因此，需要将摊余成本计量的金融资产直接指定为FVTPL金融资产，从套期工具和被套项目的公允价值变动的对比抵消中分析风险管理的情况。 Continued Equity instruments Fair value through profit or loss Fair value through other comprehensive income Unquoted equity instruments可能为指定为FVTPL金融资产，取得成本作为公允价值。该类工具取得成本是否作为公允价值的可靠度量需要符合一定的条件。 被直接指定为FVTOCI的equity instruments不是交易性负债(held for trading)，且这一指定不可以改变。 F7 * At FVTPL equity instrument 06年2月1日A公司买入B公司股票36000股（占B公司总股份的1%），成交价$10.50/股（含已宣布尚未发放的股利$0.5/股）。希望通过二级市场赚取差价。 金融资产FVTPL 360 000 应收股利 18 000 现金 378 000 06年3月1日,收到股利,每股$0.5. 现金 18 000 投资收益 18 000 (36 000*$0.5) F7 * F7 F7 F7 Financial instrumentsIAS32 PresentationIAS39 Recognition and measurementIFRS7 DisclosuresIFRS9 Financial instruments Syllabus C5 Definition Financial instrument any contr