2012年ACCA考试《p2公司报告》讲义辅导40

2012年ACCA考试《p2公司报告》讲义辅导40

Measurement at the reclassification date
　　Reclassified assets must be measured at fair value at the date of reclassification.
　　（a） Previously recognised gains and losses cannot be reversed
　　（b） The fair value at the date of reclassification becomes the new cost, or amortised cost of the financial asset
　　Measurement after the reclassification date
　　After the reclassification date, the normal IAS39 requirements apply.
　　For assets reclassified out of AFS, amounts previously recognized in other comprehensive income must be reclassified to profit or loss.
　　IFRS9 and other current issues
　　IFRS 9 Financial instruments, issued in November 2009 replaced, certain parts of IAS 39, in particular with respect to the classification of financial assets, where the classifications were simplified. This standard is a work in progress and in due course will be developed further to fully replace IAS 39.
　　Two Exposure Drafts, on amortised cost and impairment, and on the fair value option for financial liabilities, continue the project.
　　Recognition of financial assets
　　On recognition, IFRS 9 requires that financial assets are classified as measured at either:
　　Amortised cost or
　　Fair value
　　This classification is made on the basis of both:
　　（a） The entity’s business model for managing the financial assets, and
　　（b） The contractual cash flow characteristics of the financial asset