2012年ACCA考试《p2公司报告》讲义辅导39

2012年ACCA考试《p2公司报告》讲义辅导39

Amended reclassification rules:
　　Changes to IAS 39 introduced in October 2008 permit entities to reclassify non-derivative financial assets out of the ‘fair value through profit or loss’ and ‘available for sale’ categories in limited circumstances.
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　　The amendments therefore only permit reclassification of debt and equity financial assets subject to meeting specified criteria. They do not permit reclassification into FVTPL.
　　Criteria for reclassification out of fair value through profit or loss and available for sale
　　The criteria vary depending on whether the asset would have met the definition of ‘loans and receivables’ if it had not been classified as FVTPL or available for sale （AFS） on initial recognition.
　　（a） If a debt instrument would have met the definition of loans and receivables, had it not been required to be classified as held for trading at initial recognition, it may be reclassified out of FVTPL provided the entity has the intention and ability to hold the asset for the foreseeable future or until maturity.
　　（b） If a debt instrument was classified ad AFS, but would have met the definition of loans and receivables if it had not been designated as AFS, it may be reclassified to the loans and receivables category provided the entity has the intention and ability to hold the asset for the foreseeable d future or until maturity.
　　（c） Other debt instruments or any equity instruments may be reclassified from FVTPL to AFS or, in the case of debt instruments only from FVTPL to held to maturity （HTM） if the asset is no longer held for selling in the short term. Such cases will be rare.