何为香港会计准则第39-powerpointprese.pptVIP

HKAS 39香港会计准则39 Thomas Egan Technical Accountant Standard Chartered Bank IAS 39 Knowledge国际会计准则39基本知识 Globally, corporations, banks, auditors and regulators are still trying to fully understand IAS 39 and other complex accounting standards. 在全球范围内,各个公司、银行、审计公司及监管机构正努力尝试对国际会计准则和其他会计标准有更深入的了解。 Banks with a global activities and a wide variety of products will have significant experience with IAS 39 and views of auditors and regulators. 一家拥有各种金融产品的跨国银行需要对国际会计准则39 具有丰富经验和审计公司及兼管机构的眼光。 Always remember, it is the auditor and regulator that will have the final say, so it not advisable to rely upon a bank for accounting advice. 谨记，审计公司和监管机构对此有最终解释权。因此我们不建议过分依赖银行提供的会计建议。 HKAS 1 – Classification香港会计准则1 – 会计分类 Classifications as current or non-current are based on facts as at the balance sheet date. 对于流动与非流动项目的分类主要根据资产负债表的各项记录。 Loan covenants if breached due to the transition to HKFRS could impact ratios severely despite post balance sheet waivers being obtained. 如果是由于把会计准则改为HKFRS, 而导致贷款的各限制条款被打破，这将严重影响会计比率，除非资产负债表不用进行事后调整。 Solution: is to have covenants amended to frozen GAAP for year of transition as this allows the covenants to be applied based on old GAAP and once HKFRS is applied new covenants can be drafted 解决方案：在会计准则转变为HKFRS的当年，将贷款的限制条款根据固定的GAAP进行调整，当正式应用HKFRS时，再开始制定新的条款。 HKAS 32 – Convertible Debt香港会计准则32– 可转化债券 Convertible debt will . impact income identical to a market rate loan, but without a tax deduction for the implied interest expense. 可转换债券将和市场利率贷款一样影响收入，但是不能由于利息支出抵扣税务。 If the conversion feature allows for cash payment the conversion option is an embedded derivative that must be separated. 如果可转化债券允许现金支付，这样把债券转换成股票的权利就相当于附加了一种金融衍生产品，在做会计处理时，必须予以分开处理。 Solution: Retire the convertible debt if callable and replace with standard loans. 解决方案： 当可转换债券必须转换为股票时，可以先偿付这些债券，在用普通的贷款予以取代。 HKAS 39 – Hedging香港会计准则39 – 套期保值 FX hedging may be restricted in some markets or excessively costly 在一些市场上，外汇套期保值是被限制或交易成本非常昂贵。 Solution: HKAS 21 requires all F