8xin_2012
财务副经理
财务副经理
  • 阅读:56013
  • 回复:1

[模拟试卷]2012年ACCA《P2专业会计师》冲刺精讲试题23

楼主#
更多 发布于:2012-12-26 10:23

2012年ACCA《P2专业会计师》冲刺精讲试题23

Amended reclassification rules:
  Changes to IAS 39 introduced in October 2008 permit entities to reclassify non-derivative financial assets out of the ‘fair value through profit or loss’ and ‘available for sale’ categories in limited circumstances.
  Scope
  The amendments therefore only permit reclassification of debt and equity financial assets subject to meeting specified criteria. They do not permit reclassification into FVTPL.
  Criteria for reclassification out of fair value through profit or loss and available for sale转自:考试网 - [Examw.Com]
  The criteria vary depending on whether the asset would have met the definition of ‘loans and receivables’ if it had not been classified as FVTPL or available for sale (AFS) on initial recognition.
  (a) If a debt instrument would have met the definition of loans and receivables, had it not been required to be classified as held for trading at initial recognition, it may be reclassified out of FVTPL provided the entity has the intention and ability to hold the asset for the foreseeable future or until maturity.
  (b) If a debt instrument was classified ad AFS, but would have met the definition of loans and receivables if it had not been designated as AFS, it may be reclassified to the loans and receivables category provided the entity has the intention and ability to hold the asset for the foreseeable d future or until maturity.
  (c) Other debt instruments or any equity instruments may be reclassified from FVTPL to AFS or, in the case of debt instruments only from FVTPL to held to maturity (HTM) if the asset is no longer held for selling in the short term. Such cases will be rare.
Measurement at the reclassification date
  Reclassified assets must be measured at fair value at the date of reclassification.
  (a) Previously recognised gains and losses cannot be reversed
  (b) The fair value at the date of reclassification becomes the new cost, or amortised cost of the financial asset
  Measurement after the reclassification date
  After the reclassification date, the normal IAS39 requirements apply.
  For assets reclassified out of AFS, amounts previously recognized in other comprehensive income must be reclassified to profit or loss.
  IFRS9 and other current issues
  IFRS 9 Financial instruments, issued in November 2009 replaced, certain parts of IAS 39, in particular with respect to the classification of financial assets, where the classifications were simplified. This standard is a work in progress and in due course will be developed further to fully replace IAS 39.
  Two Exposure Drafts, on amortised cost and impairment, and on the fair value option for financial liabilities, continue the project.
  Recognition of financial assets
  On recognition, IFRS 9 requires that financial assets are classified as measured at either:
喜欢0
沙发#
发布于:2013-11-19 02:11
TSA Wants to Speed up Security Lines
TSA Wants to Speed up Security Lines
Travel Articles | December 16, Ugg Boots UK 2011
      As Moncler Outlet 2013 pleased as travelers are with cheap airplane tickets and cheap vacation packages, many complain about the amount of time it takes to pass through airport security checkpoints.?
  
      
    
    
  To address this problem, the Transportation Security Administration (TSA) wants moncler coats to expand its pre-check program for airline passengers willing to provide personal information.
TSA began testing its domestic only pre-check program in October moncler online at airports in Moncler Outlet For Sale 2013 Atlanta, Dallas, Detroit, and Miami.? This program will be expanded to Las Vegas in December and Los Angeles and Minneapolis-St. Paul early in 2012.
TSA views this expansion as ?an ongoing process? and Uggs Black Friday sees ?The goal to expand it as broadly as possible while maintaining the highest level of security, all on a voluntary basis.?
The pre-check program is part of TSA's plan to Cheap Ugg Boots move towards risk based screening which focuses attention on passengers considered the most serious potential threats.? Other parts of this strategy include:

返回顶部