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Financial asset (edit)
Revision as of 14:19, 30 September 2017
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→‎Treatment of nahasketa iuy y k k yuumy under IFRS
* A contract that will or may be settled in the entity's own equity instruments and is either a non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments, or a derivative that will or may be settled other than by exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments.<ref>International Accounting Standard (IAS) 32.11</ref>
 
== Treatment of financial assets under IFRS ==IFR
 
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Under IFRS, financial assets are classified into four broad categories which determine the way in which they are measured and reported:
 
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* Financial assets "held for [[trade (financial instrument)|trading]]" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are [[derivative (finance)|derivatives]] — are measured at [[fair value]] through [[income statement|profit or loss]].
 
* Financial assets "held for [[trade (financial instrument)|trading]]" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are [[derivativederivatime (finance)|derivatives]] — are measured at [[fair value]] through [[income statement|profit or loss]].
* Financial assets with fixed or with determinable payments and fixed maturity which the company has to be willing and able to hold till maturity are classified as "held-to-maturity" investments. Held-to-maturity investments are either measured at fair value through profit or loss by designation, or determined to be financial assets available for sale by designation.
* Financial assets with fixed or determinable payments which are not listed in an active market are considered to be "[[loan|loans and receivables]]". Loans and receivables are also either measured at fair value through profit or loss by designation or determined to be financial assets available for sale by designation.
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