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IN1 HKFRS 9 Financial Instruments sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. This
2018年1月1日 · HKFRS 9 brings together the classification and measurement,impairment and hedge accounting phases of the IASB’s project to replace HKAS 39 Financial Instruments: Recognition and Measurement. HKFRS 9 is built on a logical, single classification and measurement approach for financial assets that reflects the business model in which ...
HKFRS 9 Financial Instruments. This content is not available in your region. About us Organization Governance Corporate social responsibility Mainland China and international connections Careers. Membership Registration Find a CPA Members' Handbook Membership benefits and services For Professional Accountants in Business For Small and Medium ...
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HKFRS 9 “Financial Instruments” is the first of a three-phase project to replace HKAS 39 “Financial Instruments: Recognition and Measurement” on classification and measurement of financial instruments. Guidance on impairment methodology and hedge accounting will be published upon completion of phases 2 and 3 of the project.
HKFRS 9 (2014) “Financial Instruments” includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting.
HKFRS 9 Financial Instruments became effective on 1 January 2018 and replaced HKAS 39 Financial Instruments: Recognition and Measurement. The standard introduces a new approach to classification and measurement of financial assets based on the entity's business model and an instrument's cash flow characteristics.
