31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial...

22

Transcript of 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial...

Page 1: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 2: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 3: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 4: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 5: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 6: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 7: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 8: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 9: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 10: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 11: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 12: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 13: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 14: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 15: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 16: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 17: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 18: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 19: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 20: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 21: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement
Page 22: 31... · PFRS 9, Financial Instruments (2014). PFRS 9 (2014) replaces PAS 39, Financial Instruments: ... partly in the scope of another IFRS, then the guidance on separation and measurement

Full Pfrs vs. Pfrs for Smes

Full Pfrs vs. Pfrs for Smes

Financial Instruments, Financial Reporting, and Financial Stability

Financial Instruments, Financial Reporting, and Financial Stability

PFRS for SMEs Disclosure and Content Checklist€¦ · PFRS for SMEs Disclosure and Content Checklist Ref. yes no n/a Section 3 Financial Statement Presentation Compliance with the

PFRS for SMEs Disclosure and Content Checklist€¦ · PFRS for SMEs Disclosure and Content Checklist Ref. yes no n/a Section 3 Financial Statement Presentation Compliance with the

HKFRS 9 Financial Instruments › hksaebk › HKSA_Members_Handbook_M… · FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Issued November 2017Revised September 2018 Hong Kong

HKFRS 9 Financial Instruments › hksaebk › HKSA_Members_Handbook_M… · FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Issued November 2017Revised September 2018 Hong Kong

Chapter 03 Financial Instruments, Financial Markets, and ... · Chapter 03 - Financial Instruments, Financial Markets, and Financial Institutions Chapter 03 Financial Instruments,

Chapter 03 Financial Instruments, Financial Markets, and ... · Chapter 03 - Financial Instruments, Financial Markets, and Financial Institutions Chapter 03 Financial Instruments,

IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION IPSAS_28.pdf · International Public Sector Accounting Standard 28, Financial Instruments: ... Financial instruments that are within

IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION IPSAS_28.pdf · International Public Sector Accounting Standard 28, Financial Instruments: ... Financial instruments that are within

Lecture7 . Financial Instruments

Lecture7 . Financial Instruments

RISK DISCLOSURES FOR FINANCIAL INSTRUMENTS & … · financial instruments provided by the ompany ( ^Financial Instruments _). 1.4. The Financial Instruments, in respect of which the

RISK DISCLOSURES FOR FINANCIAL INSTRUMENTS & … · financial instruments provided by the ompany ( ^Financial Instruments _). 1.4. The Financial Instruments, in respect of which the

CICA Section 3862, Financial instruments – … Section 3862, Financial instruments – disclosures ... CICA Section 3862, Financial instruments ... maintaining sufficient cash and

CICA Section 3862, Financial instruments – … Section 3862, Financial instruments – disclosures ... CICA Section 3862, Financial instruments ... maintaining sufficient cash and

PFRS disclosure and content checklist - PwC · The disclosure requirements are mainly based on Philippine Accounting Standards (PAS), Philippine Financial Reporting Standards (PFRS),

PFRS disclosure and content checklist - PwC · The disclosure requirements are mainly based on Philippine Accounting Standards (PAS), Philippine Financial Reporting Standards (PFRS),

Financial Instruments - assb.gov.sgDecember_2014).pdf · Statutory Board Financial Reporting Standard 109 Financial Instruments ... financial reporting of financial instruments that

Financial Instruments - assb.gov.sgDecember_2014).pdf · Statutory Board Financial Reporting Standard 109 Financial Instruments ... financial reporting of financial instruments that

Financial Instruments with Characteristics of Equity · financial instruments as financial assets, financial liabilities or equity instruments. A financial instrument is a contract

Financial Instruments with Characteristics of Equity · financial instruments as financial assets, financial liabilities or equity instruments. A financial instrument is a contract

PFRS Updates

PFRS Updates

Financial Instruments

Financial Instruments

Q... · the existence Of a deductible temporary difference depends solely on a ... Financial Instruments (2014). PFRS 9 ... partly in the scope of another IFRS, ...

Q... · the existence Of a deductible temporary difference depends solely on a ... Financial Instruments (2014). PFRS 9 ... partly in the scope of another IFRS, ...

Financial Instruments - Hong Kong Institute of …app1.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/... · FINANCIAL INSTRUMENTS HKFRS Financial Instruments 9 Issued

Financial Instruments - Hong Kong Institute of …app1.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/... · FINANCIAL INSTRUMENTS HKFRS Financial Instruments 9 Issued

DP Financial Instruments with Characteristics of Equity · Financial Instruments with Characteristics of Equity ... This discussion paper Financial Instruments with Characteristics

DP Financial Instruments with Characteristics of Equity · Financial Instruments with Characteristics of Equity ... This discussion paper Financial Instruments with Characteristics

Financial Instruments - knotia.ca€¦ · Effectively a default classification ... Classifying financial instruments: Financial Liabilities 2 primary categories

Financial Instruments - knotia.ca€¦ · Effectively a default classification ... Classifying financial instruments: Financial Liabilities 2 primary categories

Financial Instruments — Impairment - Thomson Reuters · Financial Instruments — Impairment Financial instruments are prevalent across all industries and entities. Examples of

Financial Instruments — Impairment - Thomson Reuters · Financial Instruments — Impairment Financial instruments are prevalent across all industries and entities. Examples of

2014 Illustrative PFRS consolidated financial statements

2014 Illustrative PFRS consolidated financial statements