「金融商品」 IFRS9「金融商品」株式の会計処理

1 Copyright @2011 Aria Audit Corporation ifrs9 FVTOCI IFRS IFRS FVTPL FVTOCI IAS39 IFRS 23 3 23 3 2011 3 31 FVTPL 5,239 5,239 FVTPL 26,542 FVTOCI 411,450 8,327 446,319 8,452 FVTOCI ifrs9 IFRS Copyright @2011 Aria Audit Corporation 92 FVTOCI FVTOCI FVTOCI FVTPL FVTOCI 23 3 FVTOCI FVTOCI FVTOCI

2 OCI OCI OCI FVTOCI IFRS IFRS IFRS Copyright @2011 Aria Audit Corporation ifrs9 FVTOCI << >> 1 1 800 2 2 400 4 3 500 5 4 600 200 ifrs9 1 800 800 800 800 2 400 400 PL 400 400 3 400 400 3 4 100 100 100 100 5 600 500 600 500 100 100 (PL) 200 6 200 200 ( )

3 1 2 PL ifrs9 3 PL BS ifrs9 BS IFRS 4 BS ifrs9 BS IFRS 5 PL ifrs9 PL 2 6 PL BS ifrs9 PL IFRS Copyright @2011 Aria Audit Corporation FVTOCI FVTOCI