3246131
Descripción
Mapa Mental por meyer cohn, actualizado hace más de 1 año
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Creado por meyer cohn
hace alrededor de 9 años
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Financial instruments
- Financial asset (FA)
- FV=> OCI : Only used when
its an equity instrument &
designated as such
- Impairment: 1.
FV=>P/L = not tested;
2. other 2 methods =
must test;
- Reclassification
permitted
- Cash, equity
instrument of other
entity, right to
receive financial
asset
- Financial liability (FL)
- Fair value: Through P/L or OCI; OR
Amortised cost: use effective
interest rate method
- WHICH 1? - Depends on intention
>If to receive contractual CFj =
amortised cost
- Transaction cost:
1. FV=> P/L = excl.
from value; 2. FV=>
OCI = Incl. in value;
3. Amortised
cost=> Incl in value
- WHICH 1? - Depends on intention
>If to receive contractual CFj =
amortised cost
- Reclassification
not permitted
- Obligation to
deliver cash or
any other
financial asset
- Compound instrument =
PV of Fin. Liab & balancing
value E
- Fair value: Through P/L or OCI; OR
Amortised cost: use effective
interest rate method
- Equity instrument (EI)
- Residual interest in
entity after deducting
all its liabilities
- Residual interest in
entity after deducting
all its liabilities
- A CONTRACT that gives rise to a
FA for 1 entity and a FL or EI for
another entity
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