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确认条件,但其以前未被确认为资产。
(1)该无形资产是在企业购买合并中获得的,并构成已确认商誉的一部分
鼓励但不要求确认该无形资产。如果确认该资产,则应当:①成本(或重估价)减去按
本准则确定的累计摊销额后的余额计量该资产的账面金额; 


②视同该项目从未包括在购买日确认的商誉中,来对购买日确认的商誉进行追溯调整。
例如,如果商誉已被确认为一项资产并已予摊销,则应估计将该无形资产单独分离出来对商
誉累计摊销额的影响,同时相应地调整商誉的账面金额。
(2)该无形资产不是在企业购买合并中获得的(例如,它是单独获得或是在内部产生的)
不应确认该资产。
过渡性规定按基准处理方法计量的无形资产的摊销情况

要求 


4.该资产以前未予摊销或者摊销费用被认为是零
应视同该资产累计摊销额一直按本准则确定,来重述该资产的账面金额。 
5.该资产以前已予摊销。按本准则确定的累计摊销额与以前确定的累计摊销额不同(因
为摊销期和/或摊销方法不同)
不应因以前年度的累计摊销额与按本准则确定的累计摊销额之间的差额,而重述该无形


资产的账面金额。在按本准则确定的该资产的剩余使用年限内,摊销该资产的账面金额(即,
任何变化均作为会计估计的变更处理见第 
94段)。

过渡性规定重新估价的无形资产

情况
要求


(1)该资产存在活跃的市场
在本准则生效日(或生效日之前采用本准则的日期),应参照该活跃市场对该资产进行重
新估价。

(2)该资产不存在活跃的市场 
①剔除重新估价的影响; 
②以成本减去按本准则确定的累计摊销额后的余额计量该资产的账面金额。
生效日期 


122.本国际会计准则对报告期自 
1999年 
7月 
1日或以后开始的年度财务报表有效。鼓
励较早地采用。如果企业将本准则运用于报告期从 
1999年 
7月 
1日前开始的年度财务报表,
企业应当披露这一事实,并同时采用《国际会计准则第 
22号一企业合并(1998年修订)》和
《国际会计准则第 
36号一资产减值》。 
123.本准则替代了《国际会计准则第 
4号一折旧会计》中对无形资产摊销(折旧)的规
定,以及《国际会计准则第 
9号一研究和开发费用》。 
IAS 39: Financial Instruments: Recognition and Measurement 

IAS 39 became effective for annual financial statements covering financial years beginning on 
or after 1 January 2001。 Retrospective application is not permitted。 

In October 2000; the IASC Board approved five limited revisions to IAS 39 and other related 
International Accounting Standards (IAS 27; IAS 28; IAS 31; and IAS 32) to improve specific 
paragraphs and help ensure that the Standards are applied consistently。 These changes bee 


effective when an enterprise applies IAS 39 for the first time。 The revisions: 

effective when an enterprise applies IAS 39 for the first time。 The revisions: 

eliminated a requirement in IAS 39 as originally approved for a lender to recognise collateral 
received from a borrower in its balance sheet; 

provide more explicit requirements for impairment recognition; 

require consistent accounting in the consolidated financial statements for temporary 
investments in equity securities in accordance with IAS 39 and other International Accounting 
Standards; and 

eliminated redundant disclosure requirements for hedges in IAS 32。 

Summary of IAS 39 

Under IAS 39; all financial assets and financial liabilities are recognised on the balance sheet; 
including all derivatives。 They are initially measured at cost; which is the fair value of whatever was 
paid or received to acquire the financial asset or liability。 

An enterprise should recognise normal purchases and sales of financial assets in the market 
place either at trade date or settlement date。 Certain value changes between trade and settlement 
dates are recognised for purchases if settlement date accounting is used。 

Transaction costs should be included in the initial measurement of all financial instruments。 

Subsequent to initial recognition; all financial assets are remeasured to fair value; except for 
the following; which should be carried at amortised cost: 

(a) loans and receivables originated by the enterprise and not held for trading; 
(b) other fixed maturity investments with fixed or determinable payments; such as debt 
securities and mandatorily redeemable preferred shares; that the enterprise intends and is able to 
hold to maturity; and 
(c) financial assets whose fair value cannot be reliably measured (generally limited to some 
equity securities with no quoted market price and forwards and options on unquoted equity 
securities)。 
An enterprise should measure loans and receivables that it has originated and that are not held 
for trading at amortised cost; less reductions for impairment or uncollectibility。 The enterprise need 


not demonstrate an intent to hold originated loans and receivables to maturity。 

not demonstrate an intent to hold originated loans and receivables to maturity。 

If an enterprise is prohibited from classifying financial assets as held…to…maturity because it 
has sold more than an insignificant amount of assets that it had previously said it intended to hold to 
maturity; that prohibition expires at the end of the second financial year following the premature 
sales。 

After acquisition most financial liabilities are measured at original recorded amount less 
principal repayments and amortisation。 Only derivatives and liabilities held for trading (such as 
securities borrowed by a short seller) are remeasured to fair value。 

For those financial assets and liabilities that are remeasured to fair value; an enterprise will 
have a single; enterprise…wide option either to: 

(a) recognise the entire adjustment in net profit or loss for the period;or 
(b) recognise in net profit or loss for the period only those changes in fair value relating to 
financial assets and liabilities held for trading; with the non…trading value changes reported in equity 
until the financial asset is sold; at which time the realised gain or loss is reported in net profit or loss。 
For this purpose; derivatives are always deemed held for trading unless they are designated as 
hedging instruments。 
IAS 39 requires that an impairment loss be recognised for a financial asset whose recoverable 
amount is less than carrying amount。 Guidance is provided for calculating impairment。 
IAS 39 establishes conditions for determining when control over a financial asset or liability 
has been transferred to another party。 For financial assets a transfer normally would be recognised if 

(a) the transferee has the right to sell or pledge the asset and (b) the transferor does not have the 
right to reacquire the transferred assets。 With respect to derecognition of liabilities; the debtor must 
be legally released from primary responsibility for the liability (or part thereof) either judicially or 
by the creditor。 If part of a financial asset or liability is sold or extinguished; the carrying amount is 
split based on relative fair values。 
Hedging; for accounting purposes; means designating a derivative or (only for hedges of 
foreign currency risks) a non…derivative financial instrument as an offset in net profit or loss; in 


whole or in part; to the change in fair value or cash flows of a hedged item。 Hedge accounting is 
permitted under IAS 39 in certain circumstances; provided that the hedging relationship is clearly 
defined; measurable; and actually effective。 

whole or in part; to the change in fair value or cash flows of a hedged item。 Hedge accounting is 
permitted under IAS 39 in certain circumstances; provided that the hedging relationship is clearly 
defined; measurable; and actually effective。 

For hedges of forecasted transactions that result in the recognition of an asset or liability; the 
gain or loss on the hedging instrument will adjust the basis (carrying amount) of the acquired asset 
or liability。 

IAS 39 supplements the disclosure requirements of IAS 32 for financial instruments。 

The new Standard is effective for annual accounting periods beginning on or after 1 January 
2001。 Earlier application is permitted as of the beginning of a financial year that ends after issuance 
of IAS 39。 

On initial adoption of IAS 39; adjustments to bring derivatives and other financial assets and 
liabilities onto the balance sheet and adjustments to remeasure certain financial assets and liabilities 
from cost to fair value will be made by adjusting retained earnings directly。 

IAS 39 Implementation Guidance 

When the IASC Board voted to approve IAS 39 in December 1998; the Board instructed its 
staff to monitor implementation issues and to consider how best to respond to such issues and 
thereby help financial statement preparers; auditors; financial analysts; and others understand IAS 
39 and those preparing to apply it for the first time。 

In March 2000; the IASC Board approved an approach to publish implementation guidance on 
IAS 39 in the form of Questions and Answers (Q&A) and appointed an IAS 39 Implementation 
Guidance mittee (IGC) to review and approve the draft Q&A and to seek public ment 
before final publication。 Also; the IAS 39 Implementation Guidance mittee may refer some 
issues either to the IASB's International Financial Reporting Interpretations mittee (IFRIC) or 
to IASB。 


In July 2001; the IGC issued a consolidated set of IAS 39 Implementation Guidance …
Questions and Answers approved as of 1 July 2001。 The document contains questions and answers 
(Q&A) that have been approved for issuance in final form。 The Q&A are based largely on inquiries 
received by IASC or by national standard…setters。 

In July 2001; the IGC issued a consolidated set of IAS 39 Implementation Guidance …
Questions and Answers approved as of 1 July 2001。 The document contains questions and answers 
(Q&A) that have been approved for issuance in final form。 The Q&A are based largely on inquiries 
received by IASC or by national standard…setters。 

In November 2001; the IGC issued a document with the final versions of 17 Q&A and two 
illustrative examples that were issued in draft form for public ment in June 2001。 That 
document replaces pages 477…541 in the publication Accounting for Financial Instruments …
Standards; Interpretations; and Implementation Guidance; which was published in July 2001。 Draft 
Questions 10…22; 18…3; 38…6; 52…1; and 112…3 were eliminated in the final document; primarily 
because the issues involved are being addressed in the Board抯 
current project to amend IAS 39。 
All IAS 39 Implementation Guidance mittee Q&As issued in final are included in the Bound 
Volume International Accounting Standards 2002。 

目的

本准则的目的是,为在工商企业财务报表中确认、计理和披露金融工具制定原则。

范围

本准则应运用于所有企业中除以下之外的各项金融工具;

(1)按《国际会计准则第 
27号…合并报表和在子公司投资的合计》、《国际会计准则第 
28
号…在联营企业的投资》和《国际会计准则第 
31号…在合营中权益的财务报告》核算的在子公
司、联营企业和合营中的权益;
(2)《国际会计准则第 
17号…租赁》适用的租赁合同下的权利和义务;但是,在出租资


产负债表上确认的租赁应收款,应遵循本准则的终止规定(见第 
35至 
65段和第 
169段(7)),

而且本准则应运用于嵌在租赁合同中的衍生工具(见第 
22至 
26段);

(3)《国际会计准则第 
19号…雇员福利》适用的雇员福利计划下的雇主资产和负债;

(4)《国际会计准则第 
32号…金融工具:披露和列报》定义的保险合同下的权利和义务,
但本准则应运用于嵌在保险合同中的衍生工具(见第 
22至 
26段);

(5)报告企业发行的权益工具,包括划

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