tailieunhanh - IFRIC Interpretation 9: Reassessment of embedded derivatives

This version includes an amendment resulting from IFRSs issued up to 31 December 2008. IFRIC 9 Reassessment of embedded derivatives was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in March 2006. | IFRIC 9 IFRIC Interpretation 9 Reassessment of Embedded Derivatives This version includes an amendment resulting from IFRSs issued up to 31 December 2008. IFRIC 9 Reassessment of Embedded Derivatives was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in March 2006. IFRIC 9 has been amended by IFRS 3 Business Combinations (as revised in January 2008).* * effective date 1 July 2009 © IASCF 2501 IFRIC 9 CONTENTS paragraphs IFRIC INTERPRETATION 9 REASSESSMENT OF EMBEDDED DERIVATIVES REFERENCES BACKGROUND 1–2 SCOPE 3–5 ISSUES 6 CONSENSUS 7–8 EFFECTIVE DATE AND TRANSITION 9 BASIS FOR CONCLUSIONS 2502 © IASCF IFRIC 9 IFRIC Interpretation 9 Reassessment of Embedded Derivatives (IFRIC 9) is set out in paragraphs 1–9. IFRIC 9 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2503 IFRIC 9 IFRIC Interpretation 9 Reassessment of Embedded Derivatives References • IAS 39 Financial Instruments: Recognition and Measurement • IFRS 1 First-time Adoption of International Financial Reporting Standards • IFRS 3 Business Combinations Background 1 IAS 39 paragraph 10 describes an embedded derivative as ‘a component of a hybrid (combined) instrument that also includes a non-derivative host contract— with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.’ 2 IAS 39 paragraph 11 requires an embedded derivative to be separated from the host contract and accounted for as a derivative if, and only if: (a) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host contract; (b) a separate instrument with the same terms as the embedded derivative would meet the definition of

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17