ipsas 29—financial instruments: recognition and measurement - IFAC

More documents

Recommendations

Info

IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT CONTENTS 1023 January 2010 Paragraph Introduction ................................................................................................ IN1–IN15 Objective ..................................................................................................... 1 Scope .......................................................................................................... 2–8 Definitions .................................................................................................. 9–10 Embedded Derivatives ................................................................................ 11–15 Recognition and Derecognition .................................................................. 16–44 Initial Recognition ............................................................................... 16 Derecognition of a Financial Asset ...................................................... 17–37 Transfers that Qualify for Derecognition ..................................... 26–30 Transfers that do not Qualify for Derecognition .......................... 31 Continuing Involvement in Transferred Assets ............................ 32–37 All Transfers ................................................................................. 38–39 Regular Way Purchases and Sales of a Financial Asset ...................... 40 Derecognition of a Financial Liability ................................................. 41–44 Measurement .............................................................................................. 45–79 Initial Measurement of Financial Assets and Financial Liabilities ...... 45–46 Subsequent Measurement of Financial Assets ..................................... 47–48 Subsequent Measurement of Financial Liabilities ............................... 49 Fair Value Considerations ................................................................... 50–52 Reclassifications .................................................................................. 53–63 Gains and Losses ................................................................................. 64–66 Impairment and Uncollectibility of Financial Assets .......................... 67–79 Financial Assets Carried at Amortized Cost ................................. 72–74 Financial Assets Carried at Cost ................................................... 75 Available-For-Sale Financial Assets ............................................ 76–79 IPSAS 29 PUBLIC SECTOR
FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Hedging ....................................................................................................... 80–113 Hedging Instruments ............................................................................ 81–86 Qualifying Hedging Instruments .................................................. 81–82 Designation of Hedging Instruments ............................................ 83–86 Hedged Items ....................................................................................... 87–94 Qualifying Items ........................................................................... 87–89 Designation of Financial Items as Hedged Items ......................... 90–91 Designation of Non-Financial Items as Hedged Items ................. 92 Designation of Groups of Items as Hedged Items ........................ 93–94 Hedge Accounting ............................................................................... 95–113 Fair Value Hedges ........................................................................ 99–105 Cash Flow Hedges ........................................................................ 106–112 Hedges of a Net Investment .......................................................... 113 Transition .................................................................................................... 114–123 Effective Date ............................................................................................. Appendix A: Application Guidance Appendix B: Reassessment of Embedded Derivatives Appendix C: Hedges of a Net Investment in a Foreign Operation Appendix D: Amendments to Other IPSASs Basis for Conclusions Implementation Guidance Illustrative Examples Comparison with IAS 39 124–126 IPSAS 29 1024
Page 1: IPSAS 29—FINANCIAL INSTRUMENTS: R
Page 5 and 6: Introduction FINANCIAL INSTRUMENTS:
Page 7 and 8: FINANCIAL INSTRUMENTS: RECOGNITION
Page 53 and 54:
FINANCIAL INSTRUMENTS: RECOGNITION
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Page 239 and 240:
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
Page 249 and 250:
Page 251 and 252:
Page 253 and 254:
Page 255 and 256:
Page 257 and 258:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
Page 265:
show all

ipsas 29—financial instruments: recognition and measurement - IFAC

Create successful ePaper yourself

Delete template?

Save as template?