IAS 39: accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7]
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Saarbrücken
VDM-Verl. Müller
2006
|
| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | 145 S. 210 mm x 148 mm |
| ISBN: | 3865501761 9783865501769 |
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MARC
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Record in the Search Index
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|---|---|
| adam_text | Accounting for Financial Instruments
Table of
Content:
Preface
5
1
Introduction
11
2
Summary of Key Issues
13
3
Scope
17
3.1
Out of Scope
17
3.2
Financial Guarantee and Credit Insurances
20
3.3
Commodity based contracts
21
4
Definitions
23
4.1
Overview
23
4.2
Financial Assets
24
4.3
Financial Liabilities
24
4.4
Equity Instruments
25
4.5
Derivatives
25
4.5.1
Overview
25
4.5.2
Derivatives under IAS
26
4.5.3
Embedded Derivatives
28
4.6
Distinction between Equity and Liability
33
4.6.1
Redemption or repurchase obligations
34
4.6.2
Derivatives settled with an entity s own equity
instruments
35
4.7
Fair Value
38
4.8
Amortized Cost
40
4.9
Five Categories of Financial Instruments
42
4.9.1
Financial Assets and Liabilities at Fair Value
through Profit or Loss
43
4.9.1.1
Held-for-trading instruments
43
4.9.1.2
Fair Value Option
44
4.9.2
Held-to-Maturity Assets
48
4.9.3
Loans and Receivables
51
4.9.4
Available-for-Saie Financial Assets
51
4.10
Reclassifications
52
4.11
Offsetting of Financial Assets and Liabilities
53
5
Initial Recognition and Measurement
55
5.1
Trade Date versus Settlement Date
56
6
Initial Measurement
59
6.1
Transaction costs
59
Accounting for Financial Instruments
Excursus: Pros
ing
59
7
Subsequent Measurement
63
7.1
Financial Assets
63
7.1.1
Financial assets at Fair Value
63
7.1.2
Financial Assets excluded from Fair Valuation
64
7.2
Impairment
65
7.2.1
Impairment of Financial Assets Carried at
Amortized Cost or Cost
67
7.2.2
Impairment of Available-for-Sale Asset
68
7.3
Financial Liabilities
68
7.4
Specific Accounting Regulations
69
7.4.1
Derivatives settled with an entity s own equity
instruments
69
7.4.2
Separation of Hybrid Instruments
72
б
Derecognition
77
8.1
Derecognition of Financial Assets
77
8.1.1
Gains and Losses on Derecognition Date
81
8.1.2
Recording based on Continuing Involvement
82
8.2
Derecognition of Financial Liabilities
83
9
Hedge Accounting
85
9.1
Overview
85
9.2
Requirements and Definitions
85
9.2.1
Hedged Item
85
9.2.2
Hedging Instruments
90
9.2.3
Formal Designation and Documentation
92
9.2.4
Hedge Effectiveness
93
9.2.4.1
Dollar Offset Method:
94
9.2.4.2
Variance Reduction Method:
95
9.2.4.3
Regression Analysis:
95
9.3
Types of Hedges
100
9.3.1
Fair Value Hedge
100
9.3.2
Cash Flow Hedge
106
9.3.3
Net Investment in a Foreign Entity
111
9.4
Portfolio Hedging
113
9.4.1
Overview
113
9.4.2
Accounting treatment under IAS
114
Accounting for Financial Instruments
9.4.3
Fair Value Hedge of Interest Rate Risk on a
Portfolio Basis
115
9.5
Discontinuing Hedge Accounting
120
10
Disclosure
121
10.1
Overview
121
10.2
Balance Sheet
122
10.3
Income Statement
124
10.4
Other disclosures
125
10.4.1
Qualitative Risk Disclosure
127
10.4.2
Quantitative Risk disclosure
127
11
Glossary
131
12
Bibliography
139
Table of
Examples:
4.5.3-1:
Embedded Derivative in a Non-Financial Con¬
tract
29
4.5.3-2:
Embedded Foreign Currency Future Contract
30
4.6.1-1:
Equity vs. Liability
34
4.6.2-1:
Eauitv Settlement
Amount
4.6.2-2:
able Amount
4.6.2-3:
Amount
4.6.2-4:
Amount
4.8-1 :
4.9.2-1 :
ments
5.1.1-1:
7.4.1-1 :
7.5.2-1:
9.2.1-1:
9.2.1-2:
to maturity
9.2.1-3:
9.2.1-4:
Accounting for Financial Instruments
9.2.2-1:
9.2.2-2:
ent Risks
9.2.2-3:
9.2.4.1-1:
9.2.4.3-1:
Hedge Ratio
9.3.1-1:
ties
9.3.1-2 :
Value Hedge
9.3.1-3:
9.3.2-1 :
9.3.2-2:
9.3.3-1 :
9.4.1-1 :
9.4.2-1 :
Portfolio Hedge
Table of Figures:
4.5.2-1 :
4.5.3-1 :
4.6.2-1 :
Shares
4.9-1 :
4.10-1:
7.1-1 :
8.1-1 :
9.4.3-1:
10
|
| adam_txt |
Accounting for Financial Instruments
Table of
Content:
Preface
5
1
Introduction
11
2
Summary of Key Issues
13
3
Scope
17
3.1
Out of Scope
17
3.2
Financial Guarantee and Credit Insurances
20
3.3
Commodity based contracts
21
4
Definitions
23
4.1
Overview
23
4.2
Financial Assets
24
4.3
Financial Liabilities
24
4.4
Equity Instruments
25
4.5
Derivatives
25
4.5.1
Overview
25
4.5.2
Derivatives under IAS
26
4.5.3
Embedded Derivatives
28
4.6
Distinction between Equity and Liability
33
4.6.1
Redemption or repurchase obligations
34
4.6.2
Derivatives settled with an entity's own equity
instruments
35
4.7
Fair Value
38
4.8
Amortized Cost
40
4.9
Five Categories of Financial Instruments
42
4.9.1
Financial Assets and Liabilities at Fair Value
through Profit or Loss
43
4.9.1.1
Held-for-trading instruments
43
4.9.1.2
Fair Value Option
44
4.9.2
Held-to-Maturity Assets
48
4.9.3
Loans and Receivables
51
4.9.4
Available-for-Saie Financial Assets
51
4.10
Reclassifications
52
4.11
Offsetting of Financial Assets and Liabilities
53
5
Initial Recognition and Measurement
55
5.1
Trade Date versus Settlement Date
56
6
Initial Measurement
59
6.1
Transaction costs
59
Accounting for Financial Instruments
Excursus: Pros
ing
59
7
Subsequent Measurement
63
7.1
Financial Assets
63
7.1.1
Financial assets at Fair Value
63
7.1.2
Financial Assets excluded from Fair Valuation
64
7.2
Impairment
65
7.2.1
Impairment of Financial Assets Carried at
Amortized Cost or Cost
67
7.2.2
Impairment of Available-for-Sale Asset
68
7.3
Financial Liabilities
68
7.4
Specific Accounting Regulations
69
7.4.1
Derivatives settled with an entity's own equity
instruments
69
7.4.2
Separation of Hybrid Instruments
72
б
Derecognition
77
8.1
Derecognition of Financial Assets
77
8.1.1
Gains and Losses on Derecognition Date
81
8.1.2
Recording based on Continuing Involvement
82
8.2
Derecognition of Financial Liabilities
83
9
Hedge Accounting
85
9.1
Overview
85
9.2
Requirements and Definitions
85
9.2.1
Hedged Item
85
9.2.2
Hedging Instruments
90
9.2.3
Formal Designation and Documentation
92
9.2.4
Hedge Effectiveness
93
9.2.4.1
Dollar Offset Method:
94
9.2.4.2
Variance Reduction Method:
95
9.2.4.3
Regression Analysis:
95
9.3
Types of Hedges
100
9.3.1
Fair Value Hedge
100
9.3.2
Cash Flow Hedge
106
9.3.3
Net Investment in a Foreign Entity
111
9.4
Portfolio Hedging
113
9.4.1
Overview
113
9.4.2
Accounting treatment under IAS
114
Accounting for Financial Instruments
9.4.3
Fair Value Hedge of Interest Rate Risk on a
Portfolio Basis
115
9.5
Discontinuing Hedge Accounting
120
10
Disclosure
121
10.1
Overview
121
10.2
Balance Sheet
122
10.3
Income Statement
124
10.4
Other disclosures
125
10.4.1
Qualitative Risk Disclosure
127
10.4.2
Quantitative Risk disclosure
127
11
Glossary
131
12
Bibliography
139
Table of
Examples:
4.5.3-1:
Embedded Derivative in a Non-Financial Con¬
tract
29
4.5.3-2:
Embedded Foreign Currency Future Contract
30
4.6.1-1:
Equity vs. Liability
34
4.6.2-1:
Eauitv Settlement
Amount
4.6.2-2:
able Amount
4.6.2-3:
Amount
4.6.2-4:
Amount
4.8-1 :
4.9.2-1 :
ments
5.1.1-1:
7.4.1-1 :
7.5.2-1:
9.2.1-1:
9.2.1-2:
to maturity
9.2.1-3:
9.2.1-4:
Accounting for Financial Instruments
9.2.2-1:
9.2.2-2:
ent Risks
9.2.2-3:
9.2.4.1-1:
9.2.4.3-1:
Hedge Ratio
9.3.1-1:
ties
9.3.1-2 :
Value Hedge
9.3.1-3:
9.3.2-1 :
9.3.2-2:
9.3.3-1 :
9.4.1-1 :
9.4.2-1 :
" ' " '
Portfolio Hedge
Table of Figures:
4.5.2-1 :
4.5.3-1 :
4.6.2-1 :
Shares
4.9-1 :
4.10-1:
7.1-1 :
8.1-1 :
9.4.3-1:
10 |
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| dewey-hundreds | 600 - Technology (Applied sciences) |
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| id | DE-604.BV021724770 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T15:24:28Z |
| indexdate | 2024-07-09T20:42:34Z |
| institution | BVB |
| isbn | 3865501761 9783865501769 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014938387 |
| oclc_num | 184680968 |
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| physical | 145 S. 210 mm x 148 mm |
| publishDate | 2006 |
| publishDateSearch | 2006 |
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| publisher | VDM-Verl. Müller |
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| spelling | Kurz, Kathinka Verfasser aut IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] Kathinka Kurz Saarbrücken VDM-Verl. Müller 2006 145 S. 210 mm x 148 mm txt rdacontent n rdamedia nc rdacarrier International Accounting Standard 39 (DE-588)4702233-4 gnd rswk-swf International Accounting Standard 39 (DE-588)4702233-4 u DE-604 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=2821397&prov=M&dok_var=1&dok_ext=htm Inhaltstext Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014938387&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kurz, Kathinka IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] International Accounting Standard 39 (DE-588)4702233-4 gnd |
| subject_GND | (DE-588)4702233-4 |
| title | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] |
| title_auth | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] |
| title_exact_search | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] |
| title_exact_search_txtP | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] |
| title_full | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] Kathinka Kurz |
| title_fullStr | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] Kathinka Kurz |
| title_full_unstemmed | IAS 39 accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] Kathinka Kurz |
| title_short | IAS 39 |
| title_sort | ias 39 accounting for financial instruments including the amendments of 2004 and 2005 and the new disclosure requirements of ifrs 7 |
| title_sub | accounting for financial instruments ; [including the amendments of 2004 and 2005, and the new disclosure requirements of IFRS 7] |
| topic | International Accounting Standard 39 (DE-588)4702233-4 gnd |
| topic_facet | International Accounting Standard 39 |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=2821397&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014938387&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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