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Hong Kong Financial Reporting Standard 9 Financial Instruments (HKFRS 9) is set out in paragraphs 1.1–7.3.2 and Appendices A–C. All the paragraphs have equal authority.
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 ...
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HKFRS 9 (2014) introduces a logical approach for the classification of financial assets, which is driven by cash flow characteristics and the business model in which an asset is held.
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.
Under Hong Kong Financial Reporting Standard (HKFRS) 9 Financial Instruments and its international equivalent International Financial Reporting Standard 9, more financial instruments for both assets and liabilities are required to be accounted for on a fair value
HKFRS 9 requires entities to estimate and account for expected credit losses (ECL) for financial assets subject to its impairment requirements. When measuring ECL, entities are required to consider not only past events and current conditions, but also reasonable and supportable forward-looking information.
Introduction. 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 amends HKFRS 7, Financial instruments: Disclosures to introduce extensive new and amended disclosure requirements on various areas, including credit risk and expected credit losses, reclassification of financial assets from one measurement category to another,
Hong Kong Financial Reporting Standard (“HKFRS”) 9 (2014) incorporates the contents of previously issued piecemeal HKFRS 9 issued in 2009, 2010 and 2011, adjusted for certain changes on classi˜cation and measurement of ˜nancial assets as well as introducing a forward-looking expected credit loss model for ...
