771338
Description
Mind Map by norman.khov, updated more than 1 year ago
|
Created by norman.khov
over 10 years ago
|
|
5. Financial Instruments
- Definition of financial
instrument
- Primary financial instruments
- Secondary (derivative) financial instruments
- Simple instruments
- Compound instruments
- Non-financial assets
and liabilities
- Primary financial instruments
- Recognition of financial assets
and financial liabilities
- Derecognition of financial assets
and financial liabilities
- Transfers that qualify
for derecognition
- Accounting for transfers that
do not qualify for recognition
- Continuing involvement in
transferred assets
- Derecognition of a
financial liability
- Transfers that qualify
for derecognition
- Classification of financial
assets
- Business model
- Contractual cash flows that are solely payments of
principal and interest on the principal outstanding
- Option to designate a financial asset at
fair value through profit or loss
- Business model
- Classification of financial
liabilities
- Option to designate a financial liability
at fair value through profit or loss
- Embedded derivatives
- Option to designate a financial liability
at fair value through profit or loss
- Reclassification
- Measurement
- Initial measurement
- Subsequent measurement
- Reclassification of financial assets
- Gains and losses
- Investments in equity securities
- Liabilities designated at fair
value through profit or loss
- Initial measurement
- Impairment of financial assets at
amortised cost
- Hedging
- Hedging instruments
- Hedged items
- Hedge accounting
- Fair value hedges
- Cash flow hedges
- Foreign currency denominated liability, which hedges
and entity's net investment in a foreign operation
- Accounting hedge effectiveness
- Hedging instruments
- Presentation issues
- Classification as liabilities or equity
- Redeemable preference shares
- Redeemable preference shares
- Compound financial instruments
- Transactions in an entity's own equity instruments
- Classification of interest, dividends, gains & losses
- Set-off a financial asset and a financial liability
- Classification as liabilities or equity
- Disclosure issues
- Scope & level of disclosure
- Statement of financial position
- Statement of profit or loss and
other comprehensive income
- Scope & level of disclosure
Want to create your own Mind Maps for free with GoConqr? Learn more.