Transcription of 金融工具大變革 - 談IFRS 9 - twse.com.tw
1 - IFRS 9 99 ( ) IASB 2008 3 ias39 G20 IASB 3 ias 39 2009 7 1 2009 11 12 IFRS 9 2 11 3 2010 3 3 ias 39 2009 3 2011 2 IFRS 2013 IFRS 9 IFRS 9 IFRS IFRS IFRS 9 ias 39 IFRS rules-based IFRS Principles-based
2 ias 39 IASB ias 39 ias 39 ias39 IASB 3 4 ias 39 IFRS 9 1 ias 39 IFRS 9 2011 2 ias 39 IFRS 9 IFRS 9 ias39 IFRS9 IAS 32 ias 39 business model 1.
3 1 2 2. 1 2 3. 4. 1 IFRS 9 IFRS 9 2 IFRS 9 ias 39 A. IFRS 9 ias 39 B. IFRS 5. 1 A. IFRS 9 (key managementpersonal) IAS24 (instrument-by -instrument) (A) ( )(B) (C) more than infrequent B.
4 (A) (B) ( ) (C) (vehicle) (group) (A) (B) (C) (held for trading) 2 A. B. ( ) (A) 1.
5 2. (B) C. ( ) (A) 1. 2. (B) D. (A) (B) E. (non-recourse) (look through to) F.
6 (A) A ( ) (B) B 3 LIBOR 1 LIBOR 1 LIBOR 3 (C) C (D) D G. (A) E (B) F (C) G G (3) (contractually linked instruments) (tranche) A.
7 ( ) B. (A) (B) a. (A) (A) (A) b. (A) (a) (b) (c) C. 50% 50% (look through) (pass through) B ( ) 1. (1) (2) off-market, 8 5 upfront fee) 2.
8 ias 39 ias 39 3. 2 15 4 1 ( ) 2 15 (1) A. B. (2) A. B. C. 4. (1) (2) (3) ias 39 (4) 5.
9 (1) (2) A. milestones) B. C. D. E. F. G. ( ) 2013 1 1 ( ) IFRS 9 ias 39 2013 IFRS ( ) IFRS 9 1. 2. IFRS 9 ias 39 IFRS 9 ias 39 ( ) 1.
10 ias 39 IFRS 9 IFRS 9 IFRS ias 39 2. ias 39 IFRS 9 3. ias 39 tainting IFRS 9 IFRS 9 4.
