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【2014ACCA备考】IFRS 9 Financial Instruments 金融工具

来源：高顿网校 2014-07-25

　　2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了ACCA考试知识点，供学员们参考。

　　IFRS 9 now classifies financial assets under three headings as follows:

　　CLASSIFICATION OF FINANCIAL ASSETS

　　1. Financial assets at fair value through profit or loss (FVTPL)

　　This is the normal default classification for financial assets and will apply to all financial assets unless they are designated to be measured and accounted for in any other way.

　　This classification includes any financial assets held for trading purposes and also derivatives, unless they are part of a properly designated hedging arrangement. Debt instruments will be classified to be measured and accounted for at FVTPL unless they have been correctly designated to be measured at amortized cost (see later). Initial recognition at fair value is normally cost incurred and this will exclude transactions costs, which are charged to profit or loss as incurred.

　　Remeasurement to fair value takes place at each reporting date, with any movement in fair value taken to profit or loss for the year, which effectively incorporates an annual impairment review.

　　2. Financial assets at fair value through other comprehensive income(FVTOCI)

　　This classification applies to equity instruments only and must be designated upon initial recognition. It will typically be applicable for equity interests that an entity intends to retain ownership of on a continuing basis.

　　Initial recognition at fair value would normally include the associated transaction costs of purchase. The accounting treatment automatically incorporates an impairment review, with any change in fair value taken to other comprehensive income in the year.

　　Upon derecognition, any gain or loss is based upon the carrying value at the date of disposal. One important point is that there is no recycling of any amounts previously taken to equity in earlier accounting periods. Instead, at derecognition, an entity may choose to make an equity transfer from other components of equity to retained earnings as any amounts previously taken to equity can now be regarded as having been realized.

　　3. Financial assets measured at amortized cost

　　This classification can apply only to debt instruments and must be designated upon initial recognition. For the designation to be effective, the financial asset must pass two tests as follows:

　　The business model test – to pass this test, the entity must be holding the financial asset to collect in the contractual cash flows associated with that financial asset. If this is not the case, such as the financial asset being held and then traded to take advantage of changes in fair value, then the test is failed and the financial asset reverts to the default classification to be measured at FVTPL.

　　The cash flow characteristics test – to pass this test, the contractual cash flows collected must consist solely of payment of interest and capital. If this is not the case, the test is failed and the financial asset reverts to the default classification to be measured at FVTPL.

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