International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.

IAS 39 establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. It also prescribes principles for derecognising financial instruments and for hedge accounting.

岩於國際會計準則第39 號於2003 年12 尦及2005 年6 尦之修岗內容中，允許峐業指定金融資產或金融負債层公允價值衡量，尼其 利益及損屺強峚為損益，故不峘需要前述選項。

2001年1月1日 · 39．在第38段（1）的情况下，如果出让方有权按固定价格回购已转让资产，但因该 固定价格 不一定就是回购当时的公允价值，从而使该项资产在市场上不易获得，则不能终止确认该资产。

IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.

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IAS 39 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

comptable évaluée selon IAS 21 (pour un instrument de couverture non dérivé) doit être comptabilisé en résultat net ; et t de la valeur comptable de l’élément couvert et être comptabilisé en résultat net.

20X3 年12 月31 日,該債務工具存有減損之客觀證據,甲公司依IAS 39 第67段之規定將已認列於其他綜合損益之累計損失自權益重分類至損益作為重分類調整。

本准则的目的是，为在工商企业财务报农中确认、计量和披露金融工具制定原则。 (6)要求在债务人不能偿还到期款项时代行支付的金融担保合同，包括信用证 (《国际会计准则第37号 —准备、或有资产和或有负债》为确认和计量金融担保、保证义务和其他类似工具提供了指南)。 但是，须按特定利率、证券价格、商品价格、信用等级、汇率、价格或利率指数、或其他变量的变动进行支付的金融担保合同，应遵循本准则的规定。 而且，本准则要求确认由于第35至65段设立的终止 …