Transcription of 《準則修訂》IFRS 9 金融負債會計 ... - twse.com.tw
1 December 2010 156 12 Always One Step Ahead. +886 (2) 2545-9988 1 2010 ifrs 14 ifrs 9 IAS 39 ifrs 9 IAS 39 (accounting mismatch) (recycle) (asset-specific performance risk) IAS 39 2013 1 1 (IASB) 2010 10 28 ifrs 9 ifrs 9 2009 11 IASB IAS 39 ifrs 9 ifrs 9 ifrs 9 IAS 39 (FVTPL) FVTPL ( IAS 39 ) ifrs 9 IAS 39 IASB (IAS 39) December 2010 156 12 Always One Step Ahead.
2 +886 (2) 2545-9988 2 2010 ifrs 14 FVTPL FVTPL (OCI) IASB (counterintuitive result) ( ) ( ) OCI FVTPL IASB ( ) OCI ifrs 9 ( ) ifrs 9 ifrs 9 (SPE)
3 SPE SPE December 2010 156 12 Always One Step Ahead. +886 (2) 2545-9988 3 2010 ifrs 14 SPE OCI OCI ( ) ifrs 9 ifrs 7 ifrs 7 1) ( ) 2)
4 ifrs 9 IAS 39 ifrs 9 ( ) ifrs 9 ifrs 9 2013 1 1 IASB ifrs 9 ifrs 9 ifrs 9 IAS 8 December 2010 156 12 Always One Step Ahead.
5 +886 (2) 2545-9988 4 2010 ifrs 14 [ ifrs in Focus ifrs in Focus Newsletter IASB issues revisions to ifrs 9 for financial liability accounting] ifrs 2010
