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Unit 9 - Financial Instruments (Financial instruments (LO1) (Compound…
Unit 9 - Financial Instruments
Financial instruments (LO1)
Compound financial instruments (CSG 9-12)
Distinguishing financial liabilities from equity (CSG 9-10)
Exclusions from AASB 9 (CSG 9-2)
Definitions (CSG 9-4)
Measurement of financial instruments (LO2)
Initial recognition (CSG 9-14)
Initial measurement (CSG 9-15)
Subsequent measurement (cost or fair value) (CSG 9-15)
Treatment of gains, losses, dividends, interest (CSG 9-18)
Classification of financial instruments (LO1)
Classification of financial liabilities (CSG 9-21)
Amortised cost (CSG 9-21)
Fair value through profit & loss (FVTPL) (CSG 9-21)
Classification of financial assets (CSG 9-22)
Classifications (CSG 9-22)
FVTPL
FVTOCI
Amortised cost
Contractual cash flow characteristics (SPPI) (CSG 9-23)
Business model used for managing financial assets (CSG 9-25)
Classification summary (CSG 9-28)
Derecognition and reclassification (LO5)
Derecognition of financial liability (CSG 9-31)
Derecognition of financial asset (CSG 9-31)
Reclassification of financial instruments (prospective) (CSG 9-34)
Hedge accounting (LO3)
Types of hedging relationships (CSG 9-37)
Fair value hedge (CSG 9-37)
Cash flow hedge (CSG 9-38)
Summary (CSG 9-50)
Hedge accounting process (CSG 9-38)
1) Risk management strategy and objectives (CSG 9-39)
2) Eligible hedged items (CSG 9-40)
3) Eligible hedging instruments (CSG 9-42)
4) Hedge effectiveness (CSG 9-43)
5) Accounting for designated hedges (CSG 9-48)
Impairment of financial assets (LO4)
Expected credit losses (CSG 9-52)
Impairment approaches
General impairment approach (CSG 9-54)
Simplified impairment approach (CSG 9-55)
Purchased/originated credit-impaired approach (CSG 9-55)
Low credit risk operational simplification (CSG 9-56)
Significant increase in credit risk (CSG 9-59)
Recognition of ECLs in the financial statements (CSG 9-60)
Disclosure (AASB 7)
Overview of requirements (CSG 9-61)
Classes of financial instruments for disclosures (CSG 9-62)
Appendix 1 - definitions (CSG 9-63)
Appendix 2 - derivatives (CSG 9-68)