Transcription of 分類與衡量 - ardf.org.tw
1 1 Classification and measurement IFRS Foundation IFRS Foundation 2014/01 1. 7 IFRS7 12B FVOCI 2. IFRS7 12C FVPL FVOCI 3. IFRS7 12D (1) FVPL FVOCI (2) FVOCI 4. 1 IAS1 82 FVPL FVOCI 5. IAS1 123 ifrs9 ifrs9 1. ifrs9 ifrs9 1 2. ifrs9 1 ifrs9 IFRS ifrs9 2014 6 30 2017 1 1 12 31 ifrs9 2017 1 1 ifrs9 ifrs9 2017 12 31 2016 1 1 ifrs9 ifrs9 2 1 IFRS1 ifrs9 2009 ifrs9 2010 2 3.
2 ifrs9 4. ifrs9 ifrs9 ifrs9 ifrs9 ifrs9 1. ifrs9 8 IAS8 2. ifrs9 IAS8 3 3. ifrs9 ifrs9 (1) ifrs9 (2) ifrs9 ifrs9 2 IFRS1 E2 3 ifrs9 IASB 2013 9 (1) (2) (3) 2013 9 3 4.
3 IFRS 4 2013/12 5 2013/11 1. (1) (2) (3) 2. (1) (2) 6 (3) 3. IASB (1) (2) (3) (a) (b) 4 2013 12 5 2013 11 6 IASB Agenda paper 6A (a)-(b) 4 4.
4 FASB 1. 2. 3. 4. 1. 2. 3. (1) (2) 4. IASB 5. (1) (2) (3) 5 6.
5 IASB 2013/09 IASB FA SB 1. 7 2. 3. 4. 5. 6. (a) (b) (c) (d) 7. 8. 6 (c) 7 IASB Agenda paper 6D 20 6 7.
6 8. IASB 8 non-genuine 9. FASB remote 1. 2. IASB 3. IASB 2 (4) (5) (6) 4. FASB 8 IASB Agenda paper 6E 7 2013/07 1.
7 ifrs9 ifrs9 9 ifrs9 ifrs9 2. ifrs9 ifrs9 2012/09 9 9 1. 9 9 2. 9 39 3. (1) 9 39 (2) 9 39 9 4. 9 9 9 6 120 9 ifrs9 2011 IASB 2012 11 28 Classification and Measurement: Limited Amendments to IFRS 9 ifrs9 9 8 2012/07 FAS B 1.
8 2. 3. 4. IASB 5. 7 12B 6. 7 12C 7. 7 12D FAS B FA S B 1. 9 2.
9 1. (1) 9 2010 (2) 9 2010 2. 9 (1) (2) 9 1. 9 2009 / 9 2010 9 (1) (2) 2. 9 9 9 9 3. 9 9 4. 10 1. 1 2.
10 3. (1) (2) (3) 2012/06 FASB 1. 2. 1. IASB 9 2. FASB (1) (a) (b) (2) 11 (a) (b) 2012/05 3.
