ipsas 29—financial instruments: recognition and measurement - IFAC

FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT
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Appendix D
Amendments to Other IPSASs
The references to “relevant international or national accounting standards
dealing with the recognition and measurement of financial instruments” are
amended to “IPSAS 29, “Financial Instruments: Recognition and
Measurement” in the following IPSASs:
(a) IPSAS 1, “Presentation of Financial Statements” paragraphs 79, 82, and 101
(b) IPSAS 4, “The Effects of Changes in Foreign Exchange Rates” paragraphs
3(a), 4, 31, and 61(a)
(c) IPSAS 6, “Consolidated and Separate Financial Statements” paragraphs 22,
52, 61, and IG8
(d) IPSAS 7, “Investments in Associates” paragraphs 1, 2, 20, 21, 24, 25, 37, 38,
and 39
(e) IPSAS 8, “Interests in Joint Ventures” paragraph 1, 2, 47, 48, and 58
(f) IPSAS 9, “Revenue from Exchange Transactions” paragraph 10(c)
(g) IPSAS 21, “Impairment of Non-Cash-Generating Assets” paragraphs 2(c)
and 9
(h) IPSAS 26, “Impairment of Cash-Generating Assets” paragraphs 2(c) and 8
IPSAS 4, “The Effects of Changes in Foreign Exchange Rates”
Paragraph 5 is amended as follows:
5. This Standard does not apply to hedge accounting for foreign currency items,
including the hedging of a net investment in a foreign operation. Accordingly,
entities may apply the relevant international or national accounting standards
dealing with hedge accounting. IPSAS 29 applies to hedge accounting.
IPSAS 6, “Consolidated and Separate Financial Statements”
Paragraph 58(c) is amended as follows:
58. ...
(c) As financial instruments. in accordance with IPSAS 29.
IPSAS 29 APPENDIX D
PUBLIC SECTOR