银行业快讯

–9–201020111.9–2.3.4.5.6.7.201022银行业快讯摊余成本(一种减值方法)公允价值(无减值)会计处理不匹配时以公允价值计量选择权权益工具：可采用以其他综合收益列报(选择权)商业模式测试合同现金流量特征所有其他工具：o权益工具o衍生工具o部分混合金融工具IASB200911129–9–普华永道339•39•••9••201311200912314银行业快讯•••••--•2012201111•39•4银行业快讯普华永道5IASB2009115IASB•(EIR)•3920106302010IASB6银行业快讯39•••126银行业快讯普华永道7IASB••••••IASB•IASBIASB普华永道78银行业快讯IASB2009528157–•IASB200810•••7•7•2010普华永道9•IASB•••7••普华永道910银行业快讯IASBFASB20112011/普华永道1120092010-200910•1•-2009111-201111•2011-2009121•201112银行业快讯20091217•••••2010•普华永道13•200971•••••普华永道1314银行业快讯-Straightaway-IFRSbulletins48pwc.com/ifrsIFRS9‘Financialinstruments’introducesnewrequirementsforfinancialassetsWhatistheissue?IFRS9‘Financialinstruments’addressesclassificationandmeasurementoffinancialassetsandisavailableforearlyadoptionimmediately.ThemajorchangestoexistingguidanceinIAS39areoutlinedbelow.IFRS9replacesthemultipleclassificationandmeasurementmodelsinIAS39withasinglemodelthathasonlytwoclassificationcategories:amortisedcostandfairvalue.ClassificationunderIFRS9isdrivenbytheentity’sbusinessmodelformanagingthefinancialassetsandthecontractualcharacteristicsofthefinancialassets.Afinancialassetismeasuredatamortisedcostiftwocriteriaaremet:a)theobjectiveofthebusinessmodelistoholdthefinancialassetforthecollectionofthecontractualcashflows,andb)thecontractualcashflowsundertheinstrumentsolelyrepresentpaymentsofprincipalandinterest.Thenewstandardremovestherequirementtoseparateembeddedderivativesfromfinancialassethosts.Itrequiresahybridcontracttobeclassifiedinitsentiretyateitheramortisedcostorfairvalue.Mostembeddedderivativesintroducevariabilitytocashflows.Thisisnotconsistentwiththenotionthattheinstrument’scontractualcashflowssolelyrepresentthepaymentofprincipalandinterest.Mosthybridcontractswithfinancialassethostswillthereforebemeasuredatfairvalueintheirentirety.TwooftheexistingthreefairvalueoptioncriteriabecomeobsoleteunderIFRS9,asafairvaluedrivenbusinessmodelrequiresfairvalueaccounting,andhybridcontractsareclassifiedintheirentity.TheremainingfairvalueoptionconditioninIAS39iscarriedforwardtothenewstandard–thatis,managementmaystilldesignateafinancialassetasatfairvaluethroughprofitorlossoninitialrecognitionifthissignificantlyreducesanaccountingmismatch.Thedesignationatfairvaluethroughprofitorlosswillcontinuetobeirrevocable.IFRS9prohibitsreclassificationsexceptinrarecircumstanceswhentheentity’sbusinessmodelchanges;inthiscase,theentityisrequiredtoreclassifyaffectedfinancialassetsprospectively.Thereisspecificguidanceforcontractuallylinkedinstrumentsthatcreateconcentrationsofcreditrisk,whichisoftenthecasewithinvestmenttranchesinasecuritisation.InadditiontoassessingtheinstrumentitselfagainsttheIFRS9classificationcriteria,managementshouldalso‘lookthrough’totheunderlyingpoolofinstrumentsthatgeneratecashflowstoassesstheircharacteristics.Toqualifyforamortisedcost,theinvestmentmusthaveequalorlowercreditriskthantheweighted-averagecreditriskintheunderlyingpoolofinstruments,andthoseinstrumentsmustmeetcertaincriteria.If‘alookthrough’isimpracticable,thetranchemustbeclassifiedatfairvaluethroughprofitorloss.IFRS9classificationprinciplesindicatethatallequityinvestmentsshouldbemeasuredatfairvalue.However,managementhasanoptiontopresentinothercomprehensiveincomeunrealisedandrealisedfairvaluegainsandlossesonequityinvestmentsthatarenotheldfortrading.Suchdesignationisavailableoninitialrecognitiononaninstrument-by-instrumentbasisandisirrevocable.Thereisnosubsequentrecyclingoffairvaluegainsandlossestoprofitorloss;however,dividendsfromsuchinvestmentswillcontinuetoberecognisedinprofitorloss.IFRS9removesthecostexemptionforunquotedequitiesandderivativesonunquotedequitiesbutprovidesguidanceonwhencostmaybeanappropriateestimateoffairvalue.IFRS9representsthefirstmilestoneintheIASB’splannedreplacementofIAS39.Thenextstepsinvolvere-considerationandre-exposureoftheclassificationandmeasurementrequirementsforfinancialliabilities,furtherexplorationandfieldtestingoftheproposedimpairmentapproachforfinancialassets,anddevelopmentofenhancedguidanceonhedgeaccounting.TheIASBisalsolikelytopublisharequestforviewsontheFASBcomprehensive12November2009StraightawayIFRSbulletinfromPricewaterhouseCoopers2009ApracticalguidetonewIFRSsfor2009200992009IFRSNewspwc.com/ifrsIFRSnewsEmergingissuesandpracticalguidance*Issue81–February2010IAS37EDtobringsignificantchangetosizeofprovisionsTheIASBhaspublishedrevisedproposalstoamendthemeasurementofnon-financialliabilities(formerlyprovisions)underIAS37,‘Provisions,contingentliabilitiesandcontingentassets’.There-exposedproposalsputforwardawayofmeasuringprovisionsthatisdifferentfromthemethodoftenusedtoday.Someoftheseproposalsarefundamentalandcouldresultinasignificantincreasetoaprovision.SteveRallsofPwC’sGlobalAccountingConsultingServicescentralteamexplains.Managementcurrentlymeasuresmostprovisionsforanobligationtodeliveraservice(forexample,awarrantyserviceoranassetdecommissioningobligation)atthecostthatitexpectstoincurinfulfillingtheobligation.Theexposuredraft(ED)proposestomeasureaprovisionaccordingtothevalueoftheresou