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771338
5. Financial Instruments
Description
Mind Map on 5. Financial Instruments, created by norman.khov on 20/04/2014.
Mind Map by
norman.khov
, updated more than 1 year ago
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norman.khov
over 10 years ago
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Resource summary
5. Financial Instruments
Definition of financial instrument
Primary financial instruments
Secondary (derivative) financial instruments
Simple instruments
Compound instruments
Non-financial assets and liabilities
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
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
Classification of financial liabilities
Option to designate a financial liability at fair value through profit or loss
Embedded derivatives
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
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
Presentation issues
Classification as liabilities or equity
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
Disclosure issues
Scope & level of disclosure
Statement of financial position
Statement of profit or loss and other comprehensive income
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