Приклади вживання Financial assets and financial liabilities Англійська мовою та їх переклад на Українською
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IFRS 9 deals with the measurement of financial assets and financial liabilities.
Financial assets and financial liabilities are initially measured at fair value.
Requirements about the recognition and measurement of financial assets and financial liabilities are set out in IFRS 9.
All financial assets and financial liabilities are initially recognized at fair value.
Similarly, the duration of the entity's exposure to a particular market risk(or risks)arising from the financial assets and financial liabilities shall be substantially the same.
Some financial assets and financial liabilities derecognised in accordance with previous GAAP(see paragraph B2); and. .
Recognised financial instruments include financial assets and financial liabilities that are within the scope of IFRS 9.
Section 11 Basic Financial Instruments and Section 12 together deal with recognising, derecognising,measuring and disclosing financial instruments(financial assets and financial liabilities).
A group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis.
AASB 7 requires disclosure of significantassumptions applied in estimating fair values of financial assets and financial liabilities that are carried at fair value.
Changes in the fair value of financial assets and financial liabilities or their disposal(see Ind AS 39 Financial Instruments: Recognition and Measurement);
Section 11 and Section 12 Other Financial Instrument Issues together deal with recognising, derecognising,measuring and disclosing financial instruments(financial assets and financial liabilities).
Fair value of the Company's financial assets and financial liabilities that are not measured at fair value(but fair value disclosures are required).
For example, an entity that uses a 12-month futures contract against the cash flows associated with 12 months' worth of interest rate risk exposure on a five-yearfinancial instrument within a group made up of only those financial assets and financial liabilities measures the fair value of the exposure to 12-month interest rate risk on a net basis and the remaining interest rate risk exposure(ie years 2-5) on a gross basis.
In other circumstances, financial assets and financial liabilities are presented separately from each other consistently with their characteristics as resources or obligations of the entity.
(h)changes in the business oreconomic circumstances that affect the fair value of the entity's financial assets and financial liabilities, whether those assets or liabilities are recognised at fair value or amortised cost;
Where the fair value of financial assets and financial liabilities recorded in the statement of financial position cannot be derived from active markets, they are determined using valuation techniques including the discounted cash flows model.
In IFRS 7, paragraphs 9-11 and B4 require the entity to provide disclosures about financial assets and financial liabilities it has designated as at fair value through profit or loss, including how it has satisfied these conditions.
For financial assets and financial liabilities, if changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, an entity shall state that fact and disclose the effect of those changes.
As with options, these contractual rights and obligations constitute financial assets and financial liabilities separateand distinct from the underlying financial instruments(the bonds and cash to be exchanged).
This Standard requires the presentation of financial assets and financial liabilities on a net basis when doing so reflects an entity's expected future cash flows from settling two or more separate financial instruments.
The principles in this Standard complement the principles for recognising and measuring financial assets and financial liabilities in Ind AS 109,Financial Instruments, and for disclosing information about them in Ind AS 107, Financial Instruments: Disclosures.
In disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but shall offset them only to the extent that their carrying amounts are offset in the balance sheet.
B4.1.33 An entity may manage and evaluate the performance of a group of financial liabilities or financial assets and financial liabilities in such a way that measuring that group at fair value through profit or loss results in more relevant information.
AG3A This Standard applies to the financial assets and financial liabilities of insurers, other than rights and obligations that paragraph 2(e) excludes because they arise under contracts within the scope of IFRS 4.
B4.1.31 In cases such as those described in the preceding paragraph, to designate,at initial recognition, the financial assets and financial liabilities not otherwise so measured as at fair value through profit or loss may eliminate or significantly reduce the measurement or recognition inconsistency and produce more relevant information.
A Level 1 input will be available for many financial assets and financial liabilities, some of which might be exchanged in multiple active markets(eg on different exchanges).
An intention by one or both parties to settle on a net basis without the legal right to do so is not sufficient to justify offsetting because the rights and obligations associated with the individual financial asset and financial liability remain unaltered.