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1、ReadingFinancialAccountingAWeek8S12012•HPHCh14:Sections14.3(pp.436-442),14.5.1(pp.450-1)•HPHCh15:Sections15.2.4and15.2.5(pp.492-6)•AASB139:1-11,14,43-49,50-56,58–70,AG5–AG8,AG64,AG66,AG69-71,AG72,AG74,AG80,AG82,AG84–AG92Financialinstruments–recognitionandmeasurement•IAS39ImplementationGuidance:B.2
2、4,B.26,C.3,E.1,E2.1,E.4.1,G.1•AASB132:15,28-32,AG30-AG35,IE34–IE36,IE39–IE46•Qantas2011AnnualReport,Note26,p.84,Note34,pp.100-230April2012ACCT20112ObjectivesCommonExamplesofFinancialInstrumentsWithintheScopeofIAS39•Reviewtheclassificationoffinancialinstrumentsonthefinancialstatements•cash•Describe
3、theprinciplesofaccountingforfinancialinstrumentsoninitialrecognition•demandandtimedeposits•Describetheprinciplesofinitialandsubsequentmeasurementfor•commercialpaperfinancialinstruments•accounts,notes,andloansreceivableandpayable•ConsiderthespecificcaseoftheissueofacompoundfinancialConsiderthespeci
4、ficcaseoftheissueofacompoundfinancial•debtandequitysecuritiesThesearefinancialinstrumentsfromthedebtandequitysecurities.Thesearefinancialinstrumentsfromtheinstrumentperspectivesofboththeholderandtheissuer.Thiscategoryincludes•Describetheimportantmeasurementissuesinterms:investmentsinsubsidiaries,a
5、ssociates,andjointventures•Fairvalue•assetbackedsecuritiessuchascollateralisedmortgageobligations,•Activeandinactivemarketsrepurchaseagreements,andsecuritisedpackagesofreceivables•Impairment•derivatives,includingoptions,rights,warrants,futurescontracts,forwardcontracts,andswaps.30April2012ACCT2011
6、330April2012ACCT20114Derivatives(AASB139.9)ExamplesofDerivatives(notexaminable)•Forwards:ContractstopurchaseorsellaspecificquantityofafinancialRecallfromWeek7thataderivativeisafinancialinstrument:instrument,acommodity,oraforeigncurrencyataspecifiedprice1.Itsvaluechangesinresponsetothechangeinanund
7、erlyingvariablesuchasdeterminedattheoutset,withdeliveryorsettlementataspecifiedfutureaninterestrate,commodityorsecurityprice,orindex;date.Settlementisatmaturitybyactualdeliveryoftheitemspecifiedinthe2.Itrequiresn
