IAS39 Explained and Practice_en

Financial Instruments IAS# 39

Measurement and Recognition

Objectives:

1. Financial Instruments, Definition, And Related Items

2. Financial Instruments Recognition And Measurement

3. Nature And Role Of Derivatives, Recognition & Meas.

4. Fair Value, Hedging, Pledging & Accounting Losses

Contents:

Financial Instruments

- Recognition And Measurement

- Definitions, Definition Of A Derivative, Definitions Relating To

- Recognition And Measurement, Definitions Relating To Hedge

- Accounting, Other Definitions, Elaboration On The Definitions.

Equity Instrument

Derivatives

- Transaction Costs, Liability Held For Trading,

- Loans And Receivables Originated By The Enterprise

- Available-For-Sale Financial Assets, Embedded Derivatives

Recognition

Initial Recognition

- Trade Date Vs. Settlement Date, De-recognition,

- Financial Asset, Accounting For Collateral, Illustration

- De-recognition Of Part Of A Financial Asset, Examples

Measurement

- Initial Measurement Of Financial Assets And Financial Liabilities

- Subsequent Measurement Of Financial Assets

- Held-To-Maturity Instruments, Reclassification

- Subsequent Measurement Of Financial Liabilities .

Fair Value Measurement Considerations

- Gains And Losses On Re-measurement To Fair Value,

- Financial Assets And Liabilities Not Re-measured To Fair Value,

- Impairment And Un-collectability Of Financial Assets,-

- Carried At Amortized Cost, Interest Income After Impairment -

Recognition

- Financial Assets Re-measured To Fair Value

- Fair Value Accounting In Certain Financial Services Industries

Hedging

- Hedged Items, Hedging Accounting, Assessing Hedge,

- Fair Value Hedges, Cash Flow Hedges, Hedge Of A Net Investment

- In A Foreign Entity, Fair Value Hedges, Cash Flow Hedges

- Hedges Of A Net Investment In A Foreign Entity, Assessing Hedge

- Effectiveness

Pledging

- Realized Gain (Loss), Recourse, Repurchase Agreement, Risk Of

- Accounting Loss, Securitization , Short-Term Investment

- Temporary Decline, Transaction Costs, Financial Instruments

- Accounting For Financial Instruments:

- Evolution Of Current Standards

Accounting Loss

- Amortized Cost Of Financial Asset Or Financial Liability

- Available-For-Sale Financial Assets, Carrying Amount (Value)

- Cost Of A Security, Credit Risk, Derecognize , Derivative

- Effective Interest Method, Equity Instrument, Factoring

- Fair Value, Financial Asset Or Liability Held For Trading

Re-measurement Of Trading And Available-For-Sale Financial

- Assets, Impairments Of Investments Held For Trading Or

- Available For Sale, Transfer Between

- Available-For-Sale And Trading Investments

End