Derivatives

What is a hybrid contract? What is meant by a hybrid contract? A hybrid contact is one that includes a non-derivative host and an embedded portion. An embedded derivative is...

What is an embedded derivative? What is an embedded derivative? An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to...

Separately accounting for an embedded derivative Should an embedded derivative contained in a financial liability be separated and accounted for? When a hybrid contract contains a host contract and it...

Reclassification of a financial asset When should a financial asset be reclassified? When, and only when, an entity changes its business model for managing financial assets it shall reclassify all...

Gains and losses on a financial instrument How are gains and losses on a financial instrument be measured? A gain or loss on a financial asset or financial liability that...

Gains and losses from liabilities designated as FVTPL How are the gains and losses from liabilities designated as at fair value through profit or loss account recognised? An entity shall...

Gains and losses on assets measured at FVOCI How are gains and losses on assets measured at fair value through other comprehensive income recognised? A gain or loss on a...