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2 gru 2020 · IAS 39 outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
In September 2019 the Board amended IFRS 9 and IAS 39 by issuing Interest Rate Benchmark Reform to provide specific exceptions to hedge accounting requirements in IFRS 9 and IAS 39 for (a) highly probable requirement; (b) prospective assessments; (c) retrospective assessment (IAS 39 only); and (d) separately identifiable risk components ...
definition of flows and balance sheet valuations of financial assets. Restated in a more concise form, the revised IAS 39 definition of impairment focuses on actual economic events that have flow and stock consequences that should be recognized in the national accounts.
1 paź 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.
IAS 39 states that ineffectiveness arises when the principal terms of the hedged item do not match perfectly with those of the hedging instrument (see paragraph AG108 of IAS 39).
In November 2009 the IASB issued IFRS 9 (2009), the first milestone in the project to replace IAS 39. This standard required the classification and measurement of financial assets into only two categories: amortised cost, and fair value through profit or loss (‘FVPL’).
The calculation of interest revenue is the same as for Stage 1. (iii) if the credit risk of a financial asset increases to the point that it is considered credit-impaired, interest revenue is calculated based on the amortised cost (ie the gross carrying amount less the loss allowance).
