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    Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain inter... (32008R1126)
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    EU - Rechtsakte: 17 Law relating to undertakings
    (b) employers' rights and obligations arising from employee benefit plans, to which IAS 19
    Employee benefits
    applies;
    (c) contracts for contingent consideration in a business combination (see IFRS 3
    Business combinations
    ). This exemption applies only to the acquirer;
    (d) insurance contracts as defined in IFRS 4
    Insurance contracts
    . However, this IFRS applies to derivatives that are embedded in insurance contracts if IAS 39 requires the entity to account for them separately. Moreover, an issuer shall apply this IFRS to
    financial guarantee contracts
    if the issuer applies IAS 39 in recognising and measuring the contracts, but shall apply IFRS 4 if the issuer elects, in accordance with paragraph 4(d) of IFRS 4, to apply IFRS 4 in recognising and measuring them;
    (e) financial instruments, contracts and obligations under share-based payment transactions to which IFRS 2
    Share-based payment
    applies, except that this IFRS applies to contracts within the scope of paragraphs 5-7 of IAS 39.
    4
    This IFRS applies to recognised and unrecognised financial instruments. Recognised financial instruments include financial assets and financial liabilities that are within the scope of IAS 39. Unrecognised financial instruments include some financial instruments that, although outside the scope of IAS 39, are within the scope of this IFRS (such as some loan commitments).
    5
    This IFRS applies to contracts to buy or sell a non-financial item that are within the scope of IAS 39 (see paragraphs 5-7 of IAS 39).

    CLASSES OF FINANCIAL INSTRUMENTS AND LEVEL OF DISCLOSURE

    6
    When this IFRS requires disclosures by class of financial instrument, an entity shall group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments. An entity shall provide sufficient information to permit reconciliation to the line items presented in the balance sheet.

    SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE

    7
    An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance.

    Balance sheet

    Categories of financial assets and financial liabilities

    8
    The carrying amounts of each of the following categories, as defined in IAS 39, shall be disclosed either on the face of the balance sheet or in the notes:
    (a) financial assets at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition and (ii) those classified as held for trading in accordance with IAS 39;
    (b) held-to-maturity investments;
    (c) loans and receivables;
    (d) available-for-sale financial assets;
    (e) financial liabilities at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition and (ii) those classified as held for trading in accordance with IAS 39; and
    (f) financial liabilities measured at amortised cost.

    Financial assets or financial liabilities at fair value through profit or loss

    9
    If the entity has designated a loan or receivable (or group of loans or receivables) as at fair value through profit or loss, it shall disclose:
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