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Section 3856 - Financial Instruments - BDO Canada

ASPE AT A GLANCES ection 3856 - Financial Instruments Section 3856 Financial Instruments December 2014 Effective Date Fiscal years beginning on or after January 1, 20111 1 Except as specified in paragraph SCOPE Applies to all Financial Instruments except for the following: Interests in subsidiaries, entities subject to significant influence, and joint arrangements that are accounted for in accordance with Section 1591, Subsidiaries, Section 3051, Investments, Section 3056, Interests in Joint Arrangements; however, this Section does apply to a derivative that is based on such an interest.

The following financial instruments should be measured at fair value without any adjustment for transaction costs: • Investments in equity instruments that are quoted in an active market. • Derivative contracts except for derivatives that are designated in a qualifying hedging relationship or

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