Transcription of HKFRS 9 Financial Instruments (2014) - 會計師事務所
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HKFRS 9 Financial Instruments (2014) - 會計師事務所
HKFRS 9 Financial Instruments ( 2014 )Newsletter Issue No. 11/ 2014 MAIN FEATURESHong Kong Financial reporting Standard ( HKFRS ) 9 ( 2014 ) incorporates the contents of previously issued piecemeal HKFRS 9 issued in 2009, 2010 and 2011, adjusted for certain changes on classi cation and measurement of nancial assets as well as introducing a forward-looking expected credit loss model for impairment of nancial Instruments . HKFRS 9 ( 2014 ) suggests the classi cation and measurement of nancial assets should be based on two criteria: (i) Business model for managing the nancial assets; and (ii) Contractual cash ow characteristics of the nancial 9 ( 2014 ) introduces fair value through other comprehensive income as a new type of classi cation and measurement of nancial assessment and recognition of impairment of nancial Instruments are based on the expec
HKFRS 9 Financial Instruments (2014) Newsletter – Issue No. 11/2014 MAIN FEATURES Hong Kong Financial Reporting Standard (“HKFRS”) 9 (2014) incorporates the contents of
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