Transcription of Financial Instruments: Recognition and …
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Financial Instruments: Recognition and …
STATUTORY BOARD SB-FRS 39 Financial REPORTING STANDARD Financial instruments : Recognition and measurement This version of the Statutory Board Financial Reporting Standard does not include amendments that are effective for annual periods beginning after 1 January 2013. This standard is equivalent to FRS 39 financial instruments : Recognition and measurement issued by the Accounting Standards Council which is effective as at 1 January 2013. SB-FRS 39 CONTENTS OBJECTIVE SCOPE DEFINITIONS EMBEDDED DERIVATIVES Recognition AND DERECOGNITION Initial Recognition Derecognition of a Financial asset Transfers that qualify for derecognition Transfers that do not qualify for derecognition Continuing involvement in transferred assets All transfers Regular way purchase or sale of a Financial asset Derecognition of a Financial liability measurement Initial measurement of Financial assets and fina
SB-FRS 39 Statutory Board Financial Reporting Standard 39 Financial Instruments: Recognition and Measurement (SB-FRS 39) is set out in paragraphs 1–110 and Appendices A and B.
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