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1. This Annex contains the reporting templates and instructions in the form of references for the financial information templates (hereinafter “FINREP”). References also include cross-references to Annex V which includes additional instructions. Explanatory text for consultation purposes 33.
10 lut 2017 · IFRS 9: Financial Instruments. Chapter 1 Objective (para. 1.1) Chapter 2 Scope (paras. 2.1-2.7) Chapter 3 Recognition and derecognition. 3.1 Initial recognition (paras. 3.1.1-3.1.2) 3.2 Derecognition of financial assets (paras. 3.2.1-3.2.23) 3.3 Derecognition of financial liabilities (paras. 3.3.1-3.3.5) Chapter 4 Classification
financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. With references to assets, liabilities and equity instruments, the statement of financial
IE1 The following examples1 illustrate the application of paragraphs 15–27 and SB-FRS 109 to the accounting for contracts on an entity’s own equity instruments (other than the financial instruments specified in paragraphs 16A and 16B or paragraphs 16C and 16D).
Financial liabilities at fair value through profit or loss IE1 The following example illustrates the calculation that an entity might perform in accordance with paragraph B5.7.18 of SB-FRS 109.
– files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market.
What is a financial instrument? Part 2. My previous article covered the classification, initial measurement and subsequent measurement of financial liabilities (eg loans and bonds) and issued equity instruments (eg ordinary shares).
