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Last Updated on 10/02/2021 by 75385885 Topics hide IFRS 9 Financial instruments IFRS 9 Appendic B Gains and losses IFRS 9 Financial instruments IFRS 9 Appendic B Gains and losses B5.7.1 Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income changes in the fair value of an investment … Read more

Use back button from the brower Last Updated on 23/02/2021 by 75385885 Financial assets that have to record impairment allowances under IFRS 9 are: Financial assets at amortised costs (incl. trade receivables), Financial assets measured at fair value through other comprehensive income, Loan commitments at below market interest rates, Financial guarantee contracts which are not … Read more

Last Updated on 12/02/2020 by 75385885 Topics hide IFRS 9 Financial instruments IFRS 9 Appendix B Classification Classification of financial assets (Section 4.1) The entity’s business model for managing financial assets A business model whose objective is to hold assets in order to collect contractual cash flows A business model whose objective is achieved by … Read more

Last Updated on 07/02/2020 by 75385885 Topics hide IFRS 7 Financial Instruments: Disclosures IFRS 7 Transfers of financial assets IFRS 7 Financial Instruments: Disclosures IFRS 7 Transfers of financial assets 42A The disclosure requirements in paragraphs 42B–42H relating to transfers of financial assets supplement the other disclosure requirements of this IFRS. An entity shall present … Read more

Last Updated on 29/02/2020 by 75385885 Topics hide IAS 1 Presentation of Financial Statements IAS 1 Statement of financial position Information to be presented in the statement of financial position Current/non-current distinction Current assets Current liabilities Information to be presented either in the statement of financial position or in the notes IAS 1 Presentation of … Read more

Last Updated on 07/02/2020 by 75385885 Topics hide IFRS 7 Financial Instruments: Disclosures IFRS 7AG Level of disclosure and classes of financial instruments IFRS 7 Financial Instruments: Disclosures IFRS 7AG Level of disclosure and classes of financial instruments Appendix B Application guidance This appendix is an integral part of the IFRS. Classes of financial instruments … Read more

Last Updated on 03/02/2020 by 75385885 Topics hide IFRS 12 Disclosure of Interests in Other Entities IFRS 12 Judgements and assumptions IFRS 12 Disclosure of Interests in Other Entities IFRS 12 Judgements and assumptions Significant judgements and assumptions 7 An entity shall disclose information about significant judgements and assumptions it has made (and changes to … Read more

The risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to … Read more

Last Updated on 28/01/2020 by 75385885 Topics hide IAS 1 Presentation of Financial Statements IAS 1 Notes Structure Disclosure of accounting policies Sources of estimation uncertainty Capital Puttable financial instruments classified as equity Other disclosures IAS 1 Presentation of Financial Statements IAS 1 Notes Structure 112 The notes shall: present information about the basis of … Read more

Last Updated on 12/02/2020 by 75385885 Topics hide IFRS 9 Financial instruments IFRS 9.4 Classification 4.1 Classification of financial assets 4.2 Classification of financial liabilities Option to designate a financial liability at fair value through profit or loss 4.3 Embedded derivatives Hybrid contracts with financial asset hosts Other hybrid contracts 4.4 Reclassification IFRS 9 Financial … Read more