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.

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.

其他權益—備供出售金融資產未實現損益 2.39 說明：將金融資產未實現評價損益重分類調整及當年度未實現評價損益結轉至其 他權益。

2024年12月13日 · A comprehensive guide to the applicable IFRS Accounting Standards, organised by standard. Chapters 01 - Introduction, accounting principles and applicability of IFRS (Conceptual framework)

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.

2020年12月4日 · 被IFRS 9替代的《国际会计准则第39号——金融工具：确认和计量》（IAS 39）自发布以来，财务报告的编制者、使用者以及审计师反映会计处理复杂而较难使用，对金融工具的分类也过于主观，分类界限不明确等问题。 早在2002年，金融工具会计处理改革就成为IASB与FASB（美国财务会计准则委员会）签署的“诺沃克协议（Norwalk Agreement）”的一部分。 随着2007年夏季由美国次级贷款引发的全球金融危机的爆发，IASB与FASB开始承受来自各方 …

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.

近年来由IFRS代替IAS的，主要有 IFRS 15 代替IAS 18和IAS 11， IFRS 9 代替IAS 39，以及 IFRS 16 代替IAS 17。 相应地，我国财政部会计司也发布了新收入准则、新金融工具准则和新租赁准则，并分阶段在我国逐步实施。 相应准则编号对应的具体准则名称可参见表格。 需要说明的是，对于 CAS 7 非货币性资产交换和 CAS 12 债务重组在IFRS中并未有单独列为一个准则。 CAS 7的内容主要分布在IFRS 15中的非货币对价和IAS 16与IAS 38中的资产交换部分。 CAS 12的内容 …

IAS 39 focuses on classifying financial instruments into categories such as held-to-maturity, available-for-sale, and held-for-trading, while IFRS 9 introduces a new classification system based on the business model for managing financial assets and the contractual cash flow characteristics of the financial instrument.

IAS 39 prescribes rules for accounting and reporting of almost all types of financial instruments. Typical examples include cash, deposits, debt and equity securities (bonds, treasury bills, shares…), derivatives, loans and receivables and many others.