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时间:2019-06-11
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1、ProposedImplementationGuidanceIG1.Theimplementationguidancebelowfurtherexplainsandillustratestheapplicationoftheproposedguidance.Thisimplementationguidancedoesnotaddressallpossiblevariations.Theactualfactsandcircumstancesofparticularfinancialinstruments
2、ortransactionsmustbeconsideredcarefullyinrelationtotheproposedguidance.ScopeIG2.Theproposedguidanceappliestofinancialassetsandfinancialliabilitiesthatarenotspecificallyexcludedfromthescopebyparagraph4.Forexample,thescopeoftheproposedguidancewouldinclude
3、thefollowingtypesoffinancialassetsandliabilities:a.Accountsreceivableandpayableb.Otherreceivablesandpayablesc.Originatedandpurchasedloansd.Investmentsindebtsecuritiese.Investmentsinequitysecurities(exceptinvestmentsinequitysecuritiesthatqualifyfortheuse
4、oftheequitymethodofaccountingasdiscussedinparagraph129)f.Coreandnoncoredepositsg.Issueddebth.Hybridfinancialinstrumentsi.Financialderivativeinstrumentsj.Financialguaranteesnotcoveredbyparagraph4(d)and(o)k.Loancommitmentsandstandbylettersofcredit(exceptl
5、oancommitmentsexcludedfromthescopebyparagraph4(j)and(k)).IG3.Withrespecttofinancialderivativeinstruments,theproposedguidanceincludesinitsscopeboththosefinancialderivativeassetsandfinancialderivativeliabilitiesthatmeetthedefinitionofaderivativeinTopic815
6、andthosefinancialderivativeinstrumentsthatdonotmeetthatdefinitionbecausetheydonothaveoneormorecharacteristicsofaderivative.IG4.Nonfinancialhybridinstrumentsarenotsubjecttothescopeoftheproposedguidance.Inaddition,theproposedguidanceisnotapplicabletohybri
7、dinstrumentswithinsurancehostcontractsorleasehostcontractsbecausethosetypesoffinancialinstrumentsareexcludedfromthescopeoftheproposedguidance.Inaddition,theproposedguidancewouldrequireholdersofhybridinstrumentscontainingequityhoststobemeasuredatfairvalu
8、ewithallchangesinfairvaluerecognizedinnetincome.67IG5.Inaddition,hybridfinancialinstrumentscontainingaliabilitycomponentandanequitycomponentwillcontinuetobeevaluatedunderguidanceinTopic470,480,oranotherTopictodeterminewhethersepa
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