Der International Financial Reporting Standard 9 - Finanzinstrumente (IFRS 9) ist eine .. Buch erstellen · Als PDF herunterladen · Druckversion. IFRS 9 is an International Financial Reporting Standard (IFRS) promulgated by the Early 19th-century German ledger. Historical cost · Constant . Retrieved ^ "First Impressions: Additions to IFRS 9 Financial Instruments" (PDF ). IFRS 9 'Financial Instruments' issued on 24 July is the IASB's replacement of IAS 39 'Financial Instruments: Click for IASB Press Release (PDF k).

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Executive summary. 1. EFRAG and the partner National Standard Setters (ANC, ASCG, FRC and the OIC) carried out a follow-up questionnaire on IFRS 9. In July , the International Accounting Standards Board (IASB) issued the final version of International Financial Reporting. Standard (IFRS. The International Accounting Standards Board (IASB) has issued the final version of IFRS 9 that incorporates new regulation on the accounting for financial.

Deshalb werden sie auch jetzt noch so bezeichnet. IFRS 9 wurde am Januar den bisher geltenden IAS 39 ab. Kommentare konnten bis zum September abgegeben werden. Am Hier wurde erstmals die Kategorisierung aller Instrumente in drei Stufen aufgenommen.

Am Hier wurde erstmals die Kategorisierung aller Instrumente in drei Stufen aufgenommen. Ein erster Entwurf [15] folgte im Dezember , der nach der Kommentierungsphase intern bis September diskutiert wurde.

Das ist eine Besonderheit: Ein Portfolio-Neubewertungsansatz zum Macro Hedging.

Oktober eingereicht werden. November Im Folgenden wird der Inhalt des Standards, unterteilt auf die drei Phasen, wiedergegeben. Die Klassifizierung der Finanzinstrumente folgt nun einfachen Regeln. Entscheidend sind zwei Kriterien: Diese Kriterien entscheiden, ob das Instrument nach Anschaffungskosten oder nach dem beizulegenden Zeitwert Fair Value zu bewerten ist.

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Die Anwendungsleitlinien beinhalten eine Reihe von Faktoren, welche ein Unternehmen bei seiner Beurteilung heranziehen kann. Dies gilt allerdings nur dann und insoweit, wie diese Risiken nicht bereits als Abschlag in den Diskontierungszins eingeflossen sind.

A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or a cash flow hedge. Hedge of a net investment in a foreign operation as defined in IAS 21 , including a hedge of a monetary item that is accounted for as part of the net investment, is accounted for similarly to cash flow hedges:.

The cumulative gain or loss on the hedging instrument relating to the effective portion of the hedge is reclassified to profit or loss on the disposal or partial disposal of the foreign operation. In order to qualify for hedge accounting, the hedge relationship must meet the following effectiveness criteria at the beginning of each hedged period:. If a hedging relationship ceases to meet the hedge effectiveness requirement relating to the hedge ratio but the risk management objective for that designated hedging relationship remains the same, an entity adjusts the hedge ratio of the hedging relationship i.


An entity discontinues hedge accounting prospectively only when the hedging relationship or a part of a hedging relationship ceases to meet the qualifying criteria after any rebalancing. This includes instances when the hedging instrument expires or is sold, terminated or exercised.

Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it in which case hedge accounting continues for the remainder of the hedging relationship. When an entity separates the intrinsic value and time value of an option contract and designates as the hedging instrument only the change in intrinsic value of the option, it recognises some or all of the change in the time value in OCI which is later removed or reclassified from equity as a single amount or on an amortised basis depending on the nature of the hedged item and ultimately recognised in profit or loss.

If an entity uses a credit derivative measured at FVTPL to manage the credit risk of a financial instrument credit exposure it may designate all or a proportion of that financial instrument as measured at FVTPL if:.

An entity may make this designation irrespective of whether the financial instrument that is managed for credit risk is within the scope of IFRS 9 for example, it can apply to loan commitments that are outside the scope of IFRS 9. The entity may designate that financial instrument at, or subsequent to, initial recognition, or while it is unrecognised and shall document the designation concurrently.

If designated after initial recognition, any difference in the previous carrying amount and fair value is recognised immediately in profit or loss [IFRS 9 paragraph 6. With the exception of downloadd or originated credit impaired financial assets see below , expected credit losses are required to be measured through a loss allowance at an amount equal to:.

A loss allowance for full lifetime expected credit losses is required for a financial instrument if the credit risk of that financial instrument has increased significantly since initial recognition, as well as to contract assets or trade receivables that do not constitute a financing transaction in accordance with IFRS The same election is also separately permitted for lease receivables.

For all other financial instruments, expected credit losses are measured at an amount equal to the month expected credit losses. With the exception of downloadd or originated credit-impaired financial assets see below , the loss allowance for financial instruments is measured at an amount equal to lifetime expected losses if the credit risk of a financial instrument has increased significantly since initial recognition, unless the credit risk of the financial instrument is low at the reporting date in which case it can be assumed that credit risk on the financial instrument has not increased significantly since initial recognition.

The Standard considers credit risk low if there is a low risk of default, the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations.

The assessment of whether there has been a significant increase in credit risk is based on an increase in the probability of a default occurring since initial recognition. Under the Standard, an entity may use various approaches to assess whether credit risk has increased significantly provided that the approach is consistent with the requirements.

An approach can be consistent with the requirements even if it does not include an explicit probability of default occurring as an input.

The application guidance provides a list of factors that may assist an entity in making the assessment. Also, whilst in principle the assessment of whether a loss allowance should be based on lifetime expected credit losses is to be made on an individual basis, some factors or indicators might not be available at an instrument level. In this case, the entity should perform the assessment on appropriate groups or portions of a portfolio of financial instruments.

The requirements also contain a rebuttable presumption that the credit risk has increased significantly when contractual payments are more than 30 days past due. IFRS 9 also requires that other than for downloadd or originated credit impaired financial instruments if a significant increase in credit risk that had taken place since initial recognition and has reversed by a subsequent reporting period i.

downloadd or originated credit-impaired financial assets are treated differently because the asset is credit-impaired at initial recognition. For these assets, an entity would recognise changes in lifetime expected losses since initial recognition as a loss allowance with any changes recognised in profit or loss. Under the requirements, any favourable changes for such assets are an impairment gain even if the resulting expected cash flows of a financial asset exceed the estimated cash flows on initial recognition.

Under IFRS 9 a financial asset is credit-impaired when one or more events that have occurred and have a significant impact on the expected future cash flows of the financial asset. It includes observable data that has come to the attention of the holder of a financial asset about the following events:. Any measurement of expected credit losses under IFRS 9 shall reflect an unbiased and probability-weighted amount that is determined by evaluating the range of possible outcomes as well as incorporating the time value of money.

Also, the entity should consider reasonable and supportable information about past events, current conditions and reasonable and supportable forecasts of future economic conditions when measuring expected credit losses. The Standard defines expected credit losses as the weighted average of credit losses with the respective risks of a default occurring as the weightings.

In particular, for lifetime expected losses, an entity is required to estimate the risk of a default occurring on the financial instrument during its expected life.

An entity is required to incorporate reasonable and supportable information i. Information is reasonably available if obtaining it does not involve undue cost or effort with information available for financial reporting purposes qualifying as such.

For applying the model to a loan commitment an entity will consider the risk of a default occurring under the loan to be advanced, whilst application of the model for financial guarantee contracts an entity considers the risk of a default occurring of the specified debtor.

An entity may use practical expedients when estimating expected credit losses if they are consistent with the principles in the Standard for example, expected credit losses on trade receivables may be calculated using a provision matrix where a fixed provision rate applies depending on the number of days that a trade receivable is outstanding.

To reflect time value, expected losses should be discounted to the reporting date using the effective interest rate of the asset or an approximation thereof that was determined at initial recognition. Expected credit losses of undrawn loan commitments should be discounted by using the effective interest rate or an approximation thereof that will be applied when recognising the financial asset resulting from the commitment.

If the effective interest rate of a loan commitment cannot be determined, the discount rate should reflect the current market assessment of time value of money and the risks that are specific to the cash flows but only if, and to the extent that, such risks are not taken into account by adjusting the discount rate.

This approach shall also be used to discount expected credit losses of financial guarantee contracts. Whilst interest revenue is always required to be presented as a separate line item, it is calculated differently according to the status of the asset with regard to credit impairment.

In the case of a financial asset that is not a downloadd or originated credit-impaired financial asset and for which there is no objective evidence of impairment at the reporting date, interest revenue is calculated by applying the effective interest rate method to the gross carrying amount.

In the case of a financial asset that is not a downloadd or originated credit-impaired financial asset but subsequently has become credit-impaired, interest revenue is calculated by applying the effective interest rate to the amortised cost balance, which comprises the gross carrying amount adjusted for any loss allowance. In the case of downloadd or originated credit-impaired financial assets, interest revenue is always recognised by applying the credit-adjusted effective interest rate to the amortised cost carrying amount.

Consequential amendments of IFRS 9 to IAS 1 require that impairment losses, including reversals of impairment losses and impairment gains in the case of downloadd or originated credit-impaired financial assets , are presented in a separate line item in the statement of profit or loss and other comprehensive income.

Disclosures including adding disclosures about investments in equity instruments designated as at FVTOCI, disclosures on risk management activities and hedge accounting and disclosures on credit risk management and impairment.

The application of both approaches is optional and an entity is permitted to stop applying them before the new insurance contracts standard is applied. These words serve as exceptions.

IFRS 9 — Financial Instruments

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Overview of IFRS 9 Initial measurement of financial instruments All financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs.

Debt instruments A debt instrument that meets the following two conditions must be measured at amortised cost net of any write down for impairment unless the asset is designated at FVTPL under the fair value option see below: The objective of the entity's business model is to hold the financial asset to collect the contractual cash flows rather than to sell the instrument prior to its contractual maturity to realise its fair value changes.

Cash flow characteristics test: The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.

Subsequent measurement of financial liabilities IFRS 9 doesn't change the basic accounting model for financial liabilities under IAS Derecognition of financial assets The basic premise for the derecognition model in IFRS 9 carried over from IAS 39 is to determine whether the asset under consideration for derecognition is: Derecognition of financial liabilities A financial liability should be removed from the balance sheet when, and only when, it is extinguished, that is, when the obligation specified in the contract is either discharged or cancelled or expires.

Embedded derivatives An embedded derivative is a component of a hybrid contract that also includes a non-derivative host, with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.

Reclassification For financial assets, reclassification is required between FVTPL, FVTOCI and amortised cost, if and only if the entity's business model objective for its financial assets changes so its previous model assessment would no longer apply.

IFRS 9 does not allow reclassification: The fair value at discontinuation becomes its new carrying amount. Related Publications Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to download or sell a non-financial item 07 Mar Deloitte comment letter on tentative agenda decision on IFRS 9 — Curing of a credit-impaired financial asset 07 Mar Deloitte comment letter on tentative agenda decision on IFRS 9 — Credit enhancement in the measurement of expected credit losses 07 Mar Related Standards.

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International Financial Reporting Standard 9

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