Ifrs 9 Financial Instruments


INTERNATIONAL FINANCIAL REPORTING STANDARD 9


Download 0.76 Mb.
Pdf ko'rish
bet2/164
Sana09.09.2022
Hajmi0.76 Mb.
#803350
1   2   3   4   5   6   7   8   9   ...   164
Bog'liq
ifrs-9-financial-instruments
germaniya, ias-20-accounting-for-government-grants-and-disclosure-of-government-assistance, 4, 15, 29, tug\'ilgan haqiida, самостоятельная работа. yangi docx, Тавсифнома, Kirish, Untitled.FR11, 2-БЎСМ Устави Янгиси, 3, 3333, 1
INTERNATIONAL FINANCIAL REPORTING STANDARD 9 
FINANCIAL INSTRUMENTS
CHAPTERS
1 OBJECTIVE
1.1
2 SCOPE
2.1
3 RECOGNITION AND DERECOGNITION
3.1.1
3.1 Initial recognition
3.1.1
3.2 Derecognition of financial assets
3.2.1
3.3 Derecognition of financial liabilities
3.3.1
4 CLASSIFICATION
4.1.1
4.1 Classification of financial assets
4.1.1
4.2 Classification of financial liabilities
4.2.1
4.3 Embedded derivatives
4.3.1
4.4 Reclassification
4.4.1
5 MEASUREMENT
5.1.1
5.1 Initial measurement
5.1.1
5.2 Subsequent measurement of financial assets
5.2.1
5.3 Subsequent measurement of financial liabilities
5.3.1
5.4 Amortised cost measurement
5.4.1
5.5 Impairment
5.5.1
5.6 Reclassification of financial assets
5.6.1
5.7 Gains and losses
5.7.1
6 HEDGE ACCOUNTING
6.1.1
6.1 Objective and scope of hedge accounting
6.1.1
6.2 Hedging instruments
6.2.1
6.3 Hedged items
6.3.1
6.4 Qualifying criteria for hedge accounting
6.4.1
6.5 Accounting for qualifying hedging relationships
6.5.1
6.6 Hedges of a group of items
6.6.1
6.7 Option to designate a credit exposure as measured at fair value through
profit or loss
6.7.1
6.8 Temporary exceptions from applying specific hedge accounting
requirements
6.8.1
6.9 Additional temporary exceptions arising from interest rate benchmark

Download 0.76 Mb.

Do'stlaringiz bilan baham:
1   2   3   4   5   6   7   8   9   ...   164




Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©fayllar.org 2022
ma'muriyatiga murojaat qiling