FINANCIAL INSTRUMENT by https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w Assignment 2: E - portfolio en-us 2021-06-18 00:08:58 UTC 2026-01-18 15:36:06 UTC hello@padlet.com https://padlet.net/icons/png/1f4b5.png Cover Page mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613259159 2021-06-18 00:11:00 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613259159 Introduction mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613280903 A financial instrument is an asset that can be traded and hold a capital. . The Example such :
1.Cheques 2.Bonds 3.Contracts 4.Stocks]]> 2021-06-18 00:23:57 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613280903 History and Development of accounting standard mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613315437 2021-06-18 00:42:56 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613315437 Definition and scope of MFRS 9 mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613390876 2021-06-18 01:23:59 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613390876 Types of financial intstument mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613455011 2021-06-18 01:58:54 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613455011 Classification & measurement FA mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613459907 Definition:
Requires financial assets to be classified at amortised cost, fair value through other comprehensive income (FVTOCI), or fair value through profit or loss (FVTPL) at the time of initial recognition.
1) Business Model :
-Hold to collect: FA is held as part of a business plan with the goal of collecting those Cash Flow. At a cost that has been amortised.
-Collect and sell: FA operates on a business strategy in which the goal is to be met by collecting contractual CF and selling assets. FVTOCI was used to determine the results
2) Cash Flow characteristics:
-The principles and interest of FI should be represented by Contractual Clash Flow=Cash Flow from FI.
-Principal: FV of the FI at initial recognition.
-Apply judgement to consider factors in assessing contractual CF]]> 2021-06-18 02:01:45 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613459907 Classification & measurement FL mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613482888 Generally divided into two categories:
1) Fair value at profit and loss
2) At amortized cost
Measurement of FL:
Debt issuance as seen through the eyes of the investor who subscribed for the FI and the issuer who issued it.
Bond issuance is categorised as FL from the issuer's perspective.
FL: an entity's contractual obligation to deliver cash or exchange FA.]]> 2021-06-18 02:15:00 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613482888 Disclosure Requirement mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613489042 Definition Of Disclosure:
=The process of making facts or information available to the public is known as disclosure.
=Proper disclosure by corporations is the act of making its customers, investors, and analysts aware of pertinent information.]]> 2021-06-18 02:18:29 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613489042 Conclusion mohdfaizmf65226 https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613500110 2021-06-18 02:24:43 UTC https://padlet.com/mohdfaizmf65226/wbhda4w8i4z3754w/wish/1613500110