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Reply Joshloh May 11, 2014 Thank you for the summarized piece. Then in the period sold , there will be a realized gain for the difference between the most recent fair value and proceeds. An entity is required to assess at each balance sheet date whether there is any objective evidence of impairment. How should Company A and Company B account for such a transaction? Reply Silvia M. If there is such evidence, then an entity must calculate the amount of impairmentloss. It seems obvious, but the important thing is that also derivatives shall be recognized in the statement of financial position. v t e International Financial Reporting Standards and Related Accounting Organizations Organizations IFRS Foundation International Accounting Standards Board Predecessors International Accounting Standards Committee Selected standards IFRS 1 2 4 5 9 10 11 12 13 15 16 17 (upcoming) IAS 1 2 7 8 10 16 17 19 37 39 List of standards requirements . You can obtain copies of articles or extracts of books and reports by post, fax or email through ourdocument supply service. While these resources contain useful information, please treat them with appropriate caution. [IAS39.80] In 30 July 2008, the IASB amended IAS39 to clarify two hedge accounting issues: inflation in a financial hedged item a one-sided risk in a hedged item.

If an entity sells a held-to-maturity investment other than in insignificant amounts or as a consequence of a non-recurring, isolated event beyond its control that could not be reasonably anticipated, all of its other held-to-maturity investments must be reclassified as available-for-sale for the current and next two financial reporting years. But, if you are not a VAT payer and you are not able to claim VAT, then yes, VAT is a part of an acquisition cost. Speaking on Amortised Cost Measurement, I would like to know specific examples of transaction fees that are required and not required to be amortised when carrying out the valuation of the financial instruments. Many thanks. If its in a foreign currency, then its a non-monetary asset. FV through OCI Can you please highlight what is meant by recognizing an asset at amortised cost, at FV through PL and OCI? How do we recognize an asset at FV through P&L? and at OCI? Reply Kate July 23, 2015 Hi, Silvia, Thanks for simple explanation of difficult issues. I covered it fully in my course about financial instruments.

Retrieved 2008-10-12. Zero cost justified non-recognition, notwithstanding that as time passes and the value of the underlying variable (rate, price, or index) changes, the derivative has a positive (asset) or negative (liability) value. Reply Silvia M. An embedded derivative is a feature within a contract, such that the cash flows associated with that feature behave in a similar fashion to a stand-alone derivative. 2008-10-10. Is there scope in the standard to allow me to do this Reply Silvia M. [IAS39.102] A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or as a cash flow hedge. [IAS39.86(a)] The gain or loss from the change in fair value of the hedging instrument is recognised immediately in profit or loss. Futures are generally settled through an offsetting (reversing) trade, whereas forwards are generally settled by delivery of the underlying item or cash settlement.

Options: Contracts that give the purchaser the right, but not the obligation, to buy (call option) or sell (put option) a specified quantity of a particular financial instrument, commodity, or foreign currency, at a specified price (strike price), during or at a specified period of time. Reply Oliver October 13, 2014 Thanks for clarifying. Reply Adedeji March 14, 2015 Hi Silvia, If a parent company collects a loan at market rate in its own name but transferred it to its subsidiary at no cost. Reply Regie Mae February 24, 2016 Thanks Miss Sylvia. September 22, 2016 Mohamed, once you select FVTPL, you do NOT apply the effective interest method. Articles and books in the Library collection View a list of articles and books in our collection on IAS 39 and financial instruments accounting To find out how you can borrow books from the Library please see our guide tobook loans. In June 2005 the IASB issued its amendment to IAS39 to restrict the use of the option to designate any financial asset or any financial liability to be measured at fair value through profit and loss (the fair value option). Please clariify if the financial asset remains on balance sheet because it does not meet the criteria for a Transfer how is the consideration received by the entity for the transaction treated under the standard. Do we have to amortise a one-year interest-free loan obtained for building/constructing/acquiring a qualifying asset (according to IAS 23: Borrowing Costs)? Reply Silvia M. March 24, 2014 Hi Lucy, trade receivables are in most cases classified as loans and receivablesin line with IAS 39.

An issuer of loan commitments must apply IAS 37 to other loan commitments that are not within the scope of IAS39 (that is, those made at market or above). Reply Daniel May 14, 2015 Thank you. Once entered, they are only hyphenated at the specified hyphenation points. There is no specific provision that states that the consideration be treated as an imputed loan i.e para 29 (risk and rewards test) of para 31 (continuing involvement) Gabrielle Reply Silvia August 4, 2013 Hi, Gabrielle, The consideration received is basically a liability, of course. Quick links Deloitte e-learning IAS 32 & IAS 39 - Accounting for financial instruments Deloitte e-learning IAS 32 & IAS 39 - Hedge accounting Deloitte e-learning IAS 32 & IAS 39 - Derecognition IAS 39 Items not added to the agenda Financial instruments Comprehensive project Related news IASB decides on IFRS 17 effective date 16 Nov 2016 Endorsement of IFRS 4 amendments regarding IFRS 9 seems to follow in the wake of expected IFRS 9 endorsement in the EU 15 Nov 2016 IASB addresses concerns about the different effective dates of IFRS 9 and the new insurance contracts standard 12 Sep 2016 19th ESMA enforcement decisions report released 28 Jul 2016 We comment on three IFRIC tentative agenda decisions 22 Jul 2016 Hoogervorst, Watchman, Nooteboom heard in European Parliament on IFRS 9 13 Jul 2016 All Related Related Publications EFRAG endorsement status report 15 November 2016 15 Nov 2016 IFRS in Focus IASB issued an amendment to IFRS 4 'Insurance Contracts' to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard that will replace IFRS 4 21 Sep 2016 Deloitte comment letter on tentative agenda decision on IAS 39 Fees and costs included in the '10 per cent' test for the purposes of derecognition 22 Jul 2016 IFRS in Focus IFRS 9: Financial Instruments high level summary 07 Apr 2016 All Related Related Standards IAS 32 Financial Instruments: Presentation IFRS 9 All Related Related Interpretations IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRIC 12 Service Concession Arrangements IFRIC 16 Hedges of a Net Investment in a Foreign Operation IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments All Related Related Projects Annual improvements 2006-2008 cycle Annual improvements 2007-2009 cycle Annual improvements 2011-2013 cycle Different effective dates of IFRS 9 and the new insurance contracts standard Financial instruments Macro hedge accounting All Related Contact us About Legal Privacy FAQs Material on this website is 2016 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their related entities. Equity investment, being a non monetary asset will be carried at historical cost of conversion from non functional currency according to IAS 21. 695846ea4d

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