国际财务报告准则-9号 金融工具

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1、IFRS9isa'workinprogress'andwilleventuallyreplaceIAS39initsentiretyOn12November2009,theIASBissuedIFRS9 FinancialInstruments asthefirststepinitsprojecttoreplaceIAS39 FinancialInstruments:RecognitionandMeasurement.IFRS9introducednewrequirementsforclassifyingandmeasuringfinancialassetsthathadtob

2、eappliedstarting1January2013,withearlyadoptionpermitted.Clickfor IASBPressRelease (PDF101k).On28October2010,theIASBreissuedIFRS9,incorporatingnewrequirementsonaccountingforfinancialliabilities,andcarryingoverfromIAS39therequirementsforderecognitionoffinancialassetsandfinancialliabilities(the

3、BasisforConclusionswasalsorestructured,andIFRIC9andthe2009versionofIFRS9werewithdrawn).Clickfor IASBPressRelease (PDF33k).On16December2011,theIASBissued MandatoryEffectiveDateandTransitionDisclosures(AmendmentstoIFRS9andIFRS7),whichamendedtheeffectivedateofIFRS9toannualperiodsbeginningonoraf

4、ter1January2015,andmodifiedtherelieffromrestatingcomparativeperiodsandtheassociateddisclosuresinIFRS7.On19November2013,theIASBissuedIFRS9 FinancialInstruments(HedgeAccountingandamendmentstoIFRS9,IFRS7andIAS39) amendingIFRS9toincludethenewgeneralhedgeaccountingmodel,allowearlyadoptionofthetre

5、atmentoffairvaluechangesduetoowncreditonliabilitiesdesignatedatfairvaluethroughprofitorlossandremovethe1January2015effectivedate.TheIASBintendstoexpandIFRS9toaddnewrequirementsforimpairmentoffinancialassetsmeasuredatamortisedcostandincludelimitedamendmentstotheclassificationandmeasurementreq

6、uirements.WhentheseprojectsarecompletedaneffectivedatewillbeaddedandIFRS9willbeacompletereplacementforIAS39.Othersub-projectsintheIASB'scomprehensiveprojecttoreplaceIAS39:oImpairmentoffinancialassetsmeasuredatamortisedcostoLimitedreconsiderationofIFRS9oMacrohedgeaccounting (nowbeingtreatedas

7、aseparateproject).OverviewofIFRS9InitialmeasurementoffinancialinstrumentsAllfinancialinstrumentsareinitiallymeasuredatfairvalueplusorminus,inthecaseofafinancialassetorfinancialliabilitynotatfairvaluethroughprofitorloss,transactioncosts.[IFRS9,parag