Indholdsfortegnelse
Del 6 Finansielle instrumenter ..................................................................................................... 535
38 Finansielle instrumenter – klassifikation ................................................................................ 535
38.1 Indledning ............................................................................................................... 535
38.2 Anvendelsesområde ................................................................................................ 535
38.3 Definitioner ............................................................................................................. 536
38.4 Sondring mellem forpligtelser og egenkapital ............................................................ 539 38.5 Sammensatte finansielle instrumenter (compound financial instruments).................... 543
38.6 Modregning af et finansielt aktiv og en finansiel forpligtelse ....................................... 546
39 Finansielle instrumenter – indregning og måling..................................................................... 548
39.1 Indledning ............................................................................................................... 548
39.2 Anvendelsesområde og definitioner .......................................................................... 548
39.3 Indregning .............................................................................................................. 550
39.4 Klassifikation........................................................................................................... 550 39.5 Måling..................................................................................................................... 564
39.6 Ophør af indregning................................................................................................. 579
39.7 Derivater ................................................................................................................ 583
40 Regnskabsmæssig sikring ..................................................................................................... 590 40.1 Indledning ............................................................................................................... 590
40.2 Risikostyringsstrategi og -formål .............................................................................. 590
40.3 Kriterier for regnskabsmæssig sikring og sikringseffektivitet ...................................... 591
40.4 Sikrede poster......................................................................................................... 593 40.5 Sikringsinstrumenter ............................................................................................... 595
40.6
Optioners tidsmæssige værdi, terminsdelen af terminskontrakter og finansielle instrumenters valutaspænd ...................................................................... 596
40.7 Sikring af dagsværdi ................................................................................................ 596
40.8 Sikring af pengestrømme ......................................................................................... 598 40.9 Sikring af en nettoinvestering i en udenlandsk virksomhed ......................................... 600 40.10 Interne sikringsforhold............................................................................................. 601 40.11 Sandsynlighedskravet ved sikring af pengestrømme .................................................. 602
40.12 Dokumentation........................................................................................................ 602
40.13 Ophør af regnskabsmæssig sikring............................................................................ 603
EY | IFRS og danske årsrapporter | 11
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