3861 financial instrumentsdisclosure and presentationWord格式文档下载.docx

3861 financial instrumentsdisclosure and presentationWord格式文档下载.docx

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Presentation

.10-.35

Liabilitiesandequity

.10-.23

Interest,dividends,lossesandgains

.24-.26

Offsettingofafinancialassetandafinancialliability

.27-.35

Disclosure

.36-.86

Format,locationandclassesoffinancialinstruments

.38-.40

Riskmanagementpoliciesandhedgingactivities

.41-.42

Termsandconditionsandaccountingpolicies

.43-.48

Interestraterisk

.49-.57

Creditrisk

.58-.68

Fairvalue

.69-.77

Impairmentnotrecognizedinnetincome

.78-.79

Carryingamounts

.80

.81

Income,expense,gainsandlosses

.82

Financialliabilitiesdesignatedasheldfortrading

.83-.84

Reclassification

.85

Otherdisclosures

.86

Differentialreporting

.87-.91

Transitionalprovisions

.92-.94

Illustrativeexamples

PurposeandScope

PURPOSEANDSCOPE

.01 

ThepurposeofthisSectionistoenhancefinancialstatementusers'

understandingofthesignificanceoffinancialinstrumentstoanentity'

sfinancialposition,performanceandcashflows.

.02 

ThisSectionestablishesstandardsforpresentationoffinancialinstrumentsandnon-financialderivatives,andidentifiestheinformationthatshouldbedisclosedaboutthem.Thepresentationparagraphsdealwiththeclassificationoffinancialinstruments,fromtheperspectiveoftheissuer,betweenliabilitiesandequity,theclassificationofrelatedinterest,dividends,lossesandgains,andthecircumstancesinwhichfinancialassetsandfinancialliabilitiesareoffset.Thedisclosureparagraphsdealwithinformationaboutfactorsthataffecttheamount,timingandcertaintyofanentity'

sfuturecashflowsrelatingtofinancialinstruments.ThisSectionalsodealswithdisclosureofinformationaboutthenatureandextentofanentity'

suseoffinancialinstruments,thebusinesspurposestheyserve,therisksassociatedwiththemandmanagement'

spoliciesforcontrollingthoserisks.FINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855,providesstandardsforrecognizingandmeasuringfinancialassets,financialliabilitiesandnon-financialderivatives.HEDGES,Section3865,providesstandardsforhedgeaccounting.

.02A 

ThisSectionappliestothoseentitiesandfinancialinstrumentsthatarenotsubjecttoFINANCIALINSTRUMENTS—DISCLOSURES,Section3862（seeScope,andEffectivedateandtransition）,andFINANCIALINSTRUMENTS—PRESENTATION,Section3863（seePurposeandscope,andEffectivedateandtransition）.

.03 

Subjecttoparagraph3861.02A,thisSectionappliestoalltypesoffinancialinstrumentsexceptthefollowing:

（a） 

Interestsinsubsidiaries,entitiessubjecttosignificantinfluence,andjointventuresthatareaccountedforinaccordancewithSUBSIDIARIES,Section1590,INVESTMENTS,Section3051,andINTERESTSINJOINTVENTURES,Section3055.However,thisSectionappliestoderivativeswithanunderlyingthatisbasedonsuchaninterest.

（b） 

Contractsandobligationsforstock-basedcompensationtoemployeesandotherstock-basedpaymentstonon-employeesthatareaccountedforinaccordancewithSTOCK-BASEDCOMPENSATIONANDOTHERSTOCK-BASEDPAYMENTS,Section3870,exceptforcontractswithinthescopeofthisSectioninaccordancewithparagraph3861.06.

（c） 

Employers'

rightsandobligationsforemployeefuturebenefitsandrelatedplanassetsthatareaccountedforinaccordancewithEMPLOYEEFUTUREBENEFITS,Section3461.

（d） 

Pensionobligationsofdefinedbenefitpensionplans,whicharedealtwithinPENSIONPLANS,Section4100.

.04 

ThisSectionappliestorecognizedandunrecognizedfinancialinstruments.RecognizedfinancialinstrumentsincludeequityinstrumentsissuedbytheentityandfinancialassetsandfinancialliabilitiesthatarewithinthescopeofFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855.Unrecognizedfinancialinstrumentsincludesomefinancialinstrumentsthat,althoughoutsidethescopeofSection3855,arewithinthescopeofthisSection（suchassomeloancommitments）.

.05 

OtherSectionsspecifictoparticulartypesoffinancialinstrumentscontainadditionalpresentationanddisclosurerequirements.Forexample,LEASES,Section3065,andPENSIONPLANS,Section4100,incorporatespecificdisclosurerequirementsrelatingtocapital,directfinancingandsales-typeleasesandpensionplaninvestments.Inaddition,somerequirementsofotherSections,particularlyINCOMESTATEMENT,Section1520,andCOMPREHENSIVEINCOME,Section1530,applytofinancialinstruments.

.06 

ThisSectionalsoappliestocontractstobuyorsellanon-financialitemthatarewithinthescopeofFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855（seeparagraphs3855.14-.18）.

DEFINITIONS

.07 

ThetermsdefinedinFINANCIALINSTRUMENTS—RECOGNITIONANDMEASUREMENT,Section3855,areusedinthisSectionwiththemeaningsspecifiedinSection3855.

.08 

Thecostincurredbyanentitytopurchasearighttoreacquireitsownequityinstrumentsfromanotherpartyisadeductionfromitsequity,notafinancialasset.

.09 

Thenon-controllinginterestthatmayariseonanentity'

sbalancesheetfromconsolidatingasubsidiaryisnotafinancialliabilityoranequityinstrumentoftheentity.Inconsolidatedfinancialstatements,anentitypresentstheinterestsofotherpartiesintheequityandincomeofitssubsidiariesinaccordancewithNON-CONTROLLINGINTERESTS,Section1602. 

Accordingly,afinancialinstrumentclassifiedasanequityinstrumentbyasubsidiaryiseliminatedonconsolidationwhenheldbytheparent,orpresentedbytheparentintheconsolidatedbalancesheetasanon-controllinginterestseparatefromtheequityofitsownshareholders.Afinancialinstrumentclassifiedasafinancialliabilitybyasubsidiaryremainsaliabilityintheparent'

sconsolidatedbalancesheetunlesseliminatedonconsolidationasanintercompanybalance.Theaccountingtreatmentbytheparentonconsolidationdoesnotaffectthebasisofpresentationbythesubsidiaryinitsfinancialstatements.

PRESENTATION

.10 

¨

Theissuerofafinancialinstrumentshouldclassifytheinstrument,oritscomponentparts,asaliabilityorasequityinaccordancewiththesubstanceofthecontractualarrangementoninitialrecognitionandthedefinitionsofafinancialliabilityandanequityinstrument.[JAN.1996]

.11 

Thesubstanceofafinancialinstrument,ratherthanitslegalform,governsitsclassificationontheissuer'

sbalancesheet.Whilesubstanceandlegalformarecommonlyconsistent,thisisnotalwaysthecase.Forexample,somefinancialinstrumentstakethelegalformofequitybutareliabilitiesinsubstance,andothersmaycombinefeaturesassociatedwithequityinstrumentsandfeaturesassociatedwithfinancialliabilities.Theclassificationofaninstrumentismadeonthebasisofanassessmentofitssubstancewhenitisfirstrecognized.Suchaclassificationisnotcircumventedbynon-substantiveorminimalfeaturesincludedinthefinancialinstrument.Anynon-substantiveorminimalfeatureisdisregardedinapplyingtheclassificationprovisionsofthisSection.Judgment,basedonconsiderationofallofthetermsofaninstrumentandotherrelevantfactsandcircumstances,isnecessarytodistinguishsubstantive,non-minimalfeaturesfromnon-substantiveorminimalfeatures.Theclassificationmadeatinceptioncontinuesateachsubsequentreportingdateuntilthefinancialinstrumentisremovedfromtheentity'

sbalancesheet.

.12 

Thecriticalfeatureindifferentiatingafinancialliabilityfromanequityinstrumentistheexistenceofacontractualobligationofonepartytothefinancialinstrument（theissuer）eithertodelivercashoranotherfinancialassettotheotherparty（theholder）ortoexchangeanotherfinancialinstrumentwiththeholderunderconditionsthatarepotentiallyunfavourabletotheissuer.Whensuchacontractualobligationexists,thatinstrumentmeetsthedefinitionofafinancialliabilityregardlessofthemannerinwhichthecontractualobligationwillbesettled.Arestrictionontheabilityoftheissuertosatisfyanobligation,suchaslackofaccesstoforeigncurrencyortheneedtoobtainapprovalforpaymentfromaregulatoryauthority,doesnotnegatetheissuer'

sobligationortheholder'

srightundertheinstrument.

.13 

Anentitymayhaveacontractualobligationofafixedamountoranamountthatfluctuatesinpartorinfullinresponsetochangesinavariableotherthanthemarketpriceoftheentity'

sownequityinstruments,buttheentitymust,orcan,settletheobligationbydeliveryofitsownequityinstruments（thenumberofwhichdependsontheamountoftheobligation）.Suchanobligationisafinancialliabilityoftheentity.Whenthenumberofanentity'

sownsharesorotherequityinstrumentsrequiredtosettletheobligationvarieswithchangesintheirfairvalue,sothatthetotalfairvalueoftheequityinstrumentstobedeliveredisbasedsolelyorpredominantlyontheamountofthecontractualobligation,thecounterpartydoesnotholdaresidualinterestintheentityuntilithasreceivedtheequityinstruments.Theentitymayhavetodelivermoreorfewerofitsownequityinstrumentsthanwouldhavebeenthecaseatthedateofenteringintothecontractualarrangement.Suchanobligationisafinancialliabilityoftheentityeventhoughtheentitymustorcansettlebydeliveringitsownequityinstruments.Thesefinancialliabilitiesaretreatedasmonetaryitems.