IFRS9原文

IFRS9FinancialInstrumentsNovember2009InternationalFinancialReportingStandard®InternationalFinancialReportingStandard9FinancialInstrumentsIFRS9FinancialInstrumentsisissuedbytheInternationalAccountingStandardsBoard(IASB),30CannonStreet,LondonEC4M6XH,UnitedKingdom.Tel:[phone]Fax:[phone]Email:[e-mail]:(IASCF),theauthorsandthepublishersdonotacceptresponsibilityforlosscausedtoanypersonwhoactsorrefrainsfromactinginrelianceonthematerialinthispublication,whethersuchlossiscausedbynegligenceorotherwise.ISBNforthispart:978-1-907026-47-8ISBNforcompletepublication(threeparts):978-1-907026-46-1Copyright©2009IASCF®InternationalFinancialReportingStandards(includingInternationalAccountingStandardsandSICandIFRICInterpretations),ExposureDrafts,andotherIASBpublicationsarecopyrightoftheIASCF.TheapprovedtextofInternationalFinancialReportingStandardsandotherIASBpublicationsisthatpublishedbytheIASBintheEnglishlanguage.CopiesmaybeobtainedfromtheIASCF.Pleaseaddresspublicationsandcopyrightmattersto:IASCFoundationPublicationsDepartment,1stFloor,30CannonStreet,LondonEC4M6XH,UnitedKingdom.Tel:[phone]Fax:[phone]Email:[e-mail]:‘HexagonDevice’,theIASCFoundationEducationlogo,‘IASCFoundation’,‘eIFRS’,‘IAS’,‘IASB’,‘IASC’,‘IASCF’,‘IASs’,‘IFRIC’,‘IFRS’,‘IFRSs’,‘InternationalAccountingStandards’,‘InternationalFinancialReportingStandards’and‘SIC’areTradeMarksoftheIASCF.IFRS9FINANCIALINSTRUMENTS3©CopyrightIASCFCONTENTSparagraphsINTRODUCTIONINTERNATIONALFINANCIALREPORTINGSTANDARD9FINANCIALINSTRUMENTSCHAPTERS1OBJECTIVE1.12SCOPE2.13RECOGNITIONANDDERECOGNITION3.1.1–3.1.24CLASSIFICATION4.1–4.95MEASUREMENT5.1.1–5.4.56HEDGEACCOUNTINGNOTUSED7DISCLOSURESNOTUSED8EFFECTIVEDATEANDTRANSITION8.1.1–8.2.13APPENDICESADefinedtermsBApplicationguidanceCAmendmentstootherIFRSs(seeseparatebooklet)APPROVALBYTHEBOARDOFIFRS9FINANCIALINSTRUMENTSISSUEDINNOVEMBER2009AMENDMENTSTOTHEGUIDANCEONOTHERIFRSs(seeseparatebooklet)BASISFORCONCLUSIONS(seeseparatebooklet)APPENDIXAmendmentstotheBasisforConclusionsonotherIFRSsINTERNATIONALFINANCIALREPORTINGSTANDARDNOVEMBER2009©CopyrightIASCF4InternationalFinancialReportingStandard9FinancialInstruments(IFRS9)issetoutinparagraphs1.1–8.2.13andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheIFRS.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS9shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS9FINANCIALINSTRUMENTS5©CopyrightIASCFIntroductionReasonsforissuingtheIFRSIN1IAS39FinancialInstruments:RecognitionandMeasurementsetsouttherequirementsforrecognisingandmeasuringfinancialassets,financialliabilitiesandsomecontractstobuyorsellnon-financialitems.TheInternationalAccountingStandardsBoard(IASB)inheritedIAS39fromitspredecessorbody,theInternationalAccountingStandardsCommittee.IN2ManyusersoffinancialstatementsandotherinterestedpartieshavetoldtheBoardthattherequirementsinIAS39aredifficulttounderstand,applyandinterpret.TheyhaveurgedtheBoardtodevelopanewstandardforfinancialreportingforfinancialinstrumentsthatisprinciple-basedandlesscomplex.AlthoughtheBoardhasamendedIAS39severaltimestoclarifyrequirements,addguidanceandeliminateinternalinconsistencies,ithasnotpreviouslyundertakenafundamentalreconsiderationofreportingforfinancialinstruments.IN3Since2005,theIASBandtheUSFinancialAccountingStandardsBoard(FASB)havehadalong-termobjectivetoimproveandsimplifythereportingforfinancialinstruments.Thisworkresultedinthepublicationofadiscussionpaper,ReducingComplexityinReportingFinancialInstruments,inMarch2008.Focusingonthemeasurementoffinancialinstrumentsandhedgeaccounting,thepaperidentifiedseveralpossibleapproachesforimprovingandsimplifyingtheaccountingforfinancialinstruments.Theresponsestothepaperindicatedsupportforasignificantchangeintherequirementsforreportingfinancialinstruments.InNovember2008theIASBaddedthisprojecttoitsactiveagenda,andinDecember2008theFASBalsoaddedtheprojecttoitsagenda.IN4InApril2009,inresponsetotheinputreceivedonitsworkrespondingtothefinancialcrisis,andfollowingtheconclusionsoftheG20leadersandtherecommendationsofinternationalbodiessuchastheFinancialStabilityBoard,theIASBannouncedanacceleratedtimetableforreplacingIAS39.Asaresult,inJuly2009theIASBpubl