5. Financial Instruments

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Mind Map on 5. Financial Instruments, created by norman.khov on 20/04/2014.
norman.khov
Mind Map by norman.khov, updated more than 1 year ago
norman.khov
Created by norman.khov over 10 years ago
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5. Financial Instruments
  1. Definition of financial instrument
    1. Primary financial instruments
      1. Secondary (derivative) financial instruments
        1. Simple instruments
          1. Compound instruments
            1. Non-financial assets and liabilities
            2. Recognition of financial assets and financial liabilities
              1. Derecognition of financial assets and financial liabilities
                1. Transfers that qualify for derecognition
                  1. Accounting for transfers that do not qualify for recognition
                    1. Continuing involvement in transferred assets
                      1. Derecognition of a financial liability
                      2. Classification of financial assets
                        1. Business model
                          1. Contractual cash flows that are solely payments of principal and interest on the principal outstanding
                            1. Option to designate a financial asset at fair value through profit or loss
                            2. Classification of financial liabilities
                              1. Option to designate a financial liability at fair value through profit or loss
                                1. Embedded derivatives
                                2. Reclassification
                                  1. Measurement
                                    1. Initial measurement
                                      1. Subsequent measurement
                                        1. Reclassification of financial assets
                                          1. Gains and losses
                                            1. Investments in equity securities
                                              1. Liabilities designated at fair value through profit or loss
                                              2. Impairment of financial assets at amortised cost
                                                1. Hedging
                                                  1. Hedging instruments
                                                    1. Hedged items
                                                      1. Hedge accounting
                                                        1. Fair value hedges
                                                          1. Cash flow hedges
                                                            1. Foreign currency denominated liability, which hedges and entity's net investment in a foreign operation
                                                              1. Accounting hedge effectiveness
                                                              2. Presentation issues
                                                                1. Classification as liabilities or equity
                                                                  1. Redeemable preference shares
                                                                  2. Compound financial instruments
                                                                    1. Transactions in an entity's own equity instruments
                                                                      1. Classification of interest, dividends, gains & losses
                                                                        1. Set-off a financial asset and a financial liability
                                                                        2. Disclosure issues
                                                                          1. Scope & level of disclosure
                                                                            1. Statement of financial position
                                                                              1. Statement of profit or loss and other comprehensive income
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