Αποτελέσματα Αναζήτησης
2 Δεκ 2020 · Impairments relating to investments in available-for-sale equity instruments are not reversed through profit or loss. [IAS 39.65] Financial guarantees. A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment ...
18 Απρ 2012 · IAS 39 Financial Instruments: Recognition and Measurement recognised impairment of financial assets using an 'incurred loss model'. An incurred loss model assumes that all loans will be repaid until evidence to the contrary (known as a loss or trigger event) is identified.
1 Οκτ 2006 · IAS 39 restricts the ability to reclassify financial assets and financial liabilities to another category. Reclassifications in or out of the fair value through profit and loss category are not permitted.
An equity method investment cannot be a hedged item in a fair value hedge because the equity method recognises in profit or loss the investor’s share of the associate’s profit or loss, rather than changes in the investment’s fair value. For a similar reason, an investment in a consolidated subsidiary cannot be a hedged item in a fair ...
International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
IAS 39, impairment gains and losses are based on fair value, whereas under IFRS 9, impairment is based on expected losses and is measured consistently with amortised cost assets (see below). Also, the criteria for measuring at FVTOCI are based on the entity’s business model, which is not the case for
Realised changes in fair value (from sale or impairment) are reported in profit or loss at the time of realisation. IAS 39 sets out the conditions where special hedge accounting is permitted, and the procedures for doing hedge accounting.
