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including all derivatives。 They are initially measured at cost； which is the fair value of whatever was
paid or received to acquire the financial asset or liability。
An enterprise should recognise normal purchases and sales of financial assets in the market
place either at trade date or settlement date。 Certain value changes between trade and settlement
dates are recognised for purchases if settlement date accounting is used。
Transaction costs should be included in the initial measurement of all financial instruments。
Subsequent to initial recognition； all financial assets are remeasured to fair value； except for
the following； which should be carried at amortised cost：
（a） loans and receivables originated by the enterprise and not held for trading；
（b） other fixed maturity investments with fixed or determinable payments； such as debt
securities and mandatorily redeemable preferred shares； that the enterprise intends and is able to
hold to maturity； and
（c） financial assets whose fair value cannot be reliably measured （generally limited to some
equity securities with no quoted market price and forwards and options on unquoted equity
securities）。
An enterprise should measure loans and receivables that it has originated and that are not held
for trading at amortised cost； less reductions for impairment or uncollectibility。 The enterprise need
not demonstrate an intent to hold originated loans and receivables to maturity。
not demonstrate an intent to hold originated loans and receivables to maturity。
If an enterprise is prohibited from classifying financial assets as held…to…maturity because it
has sold more than an insignificant amount of assets that it had previously said it intended to hold to
maturity； that prohibition expires at the end of the second financial year following the premature
sales。
After acquisition most financial liabilities are measured at original recorded amount less
principal repayments and amortisation。 Only derivatives and liabilities held for trading （such as
securities borrowed by a short seller） are remeasured to fair value。
For those financial assets and liabilities that are remeasured to fair value； an enterprise will
have a single； enterprise…wide option either to：
（a） recognise the entire adjustment in net profit or loss for the period；or
（b） recognise in net profit or loss for the period only those changes in fair value relating to
financial assets and liabilities held for trading； with the non…trading value changes reported in equity
until the financial asset is sold； at which time the realised gain or loss is reported in net profit or loss。
For this purpose； derivatives are always deemed held for trading unless they are designated as
hedging instruments。
IAS 39 requires that an impairment loss be recognised for a financial asset whose recoverable
amount is less than carrying amount。 Guidance is provided for calculating impairment。
IAS 39 establishes conditions for determining when control over a financial asset or liability
has been transferred to another party。 For financial assets a transfer normally would be recognised if
（a） the transferee has the right to sell or pledge the asset and （b） the transferor does not have the
right to reacquire the transferred assets。 With respect to derecognition of liabilities； the debtor must
be legally released from primary responsibility for the liability （or part thereof） either judicially or
by the creditor。 If part of a financial asset or liability is sold or extinguished； the carrying amount is
split based on relative fair values。
Hedging； for accounting purposes； means designating a derivative or （only for hedges of
foreign currency risks） a non…derivative financial instrument as an offset in net profit or loss； in
whole or in part； to the change in fair value or cash flows of a hedged item。 Hedge accounting is
permitted under IAS 39 in certain circumstances； provided that the hedging relationship is clearly
defined； measurable； and actually effective。
whole or in part； to the change in fair value or cash flows of a hedged item。 Hedge accounting is
permitted under IAS 39 in certain circumstances； provided that the hedging relationship is clearly
defined； measurable； and actually effective。
For hedges of forecasted transactions that result in the recognition of an asset or liability； the
gain or loss on the hedging instrument will adjust the basis （carrying amount） of the acquired asset
or liability。
IAS 39 supplements the disclosure requirements of IAS 32 for financial instruments。
The new Standard is effective for annual accounting periods beginning on or after 1 January
2001。 Earlier application is permitted as of the beginning of a financial year that ends after issuance
of IAS 39。
On initial adoption of IAS 39； adjustments to bring derivatives and other financial assets and
liabilities onto the balance sheet and adjustments to remeasure certain financial assets and liabilities
from cost to fair value will be made by adjusting retained earnings directly。
IAS 39 Implementation Guidance
When the IASC Board voted to approve IAS 39 in December 1998； the Board instructed its
staff to monitor implementation issues and to consider how best to respond to such issues and
thereby help financial statement preparers； auditors； financial analysts； and others understand IAS
39 and those preparing to apply it for the first time。
In March 2000； the IASC Board approved an approach to publish implementation guidance on
IAS 39 in the form of Questions and Answers （Q&A） and appointed an IAS 39 Implementation
Guidance mittee （IGC） to review and approve the draft Q&A and to seek public ment
before final publication。 Also； the IAS 39 Implementation Guidance mittee may refer some
issues either to the IASB's International Financial Reporting Interpretations mittee （IFRIC） or
to IASB。
In July 2001； the IGC issued a consolidated set of IAS 39 Implementation Guidance …
Questions and Answers approved as of 1 July 2001。 The document contains questions and answers
（Q&A） that have been approved for issuance in final form。 The Q&A are based largely on inquiries
received by IASC or by national standard…setters。
In July 2001； the IGC issued a consolidated set of IAS 39 Implementation Guidance …
Questions and Answers approved as of 1 July 2001。 The document contains questions and answers
（Q&A） that have been approved for issuance in final form。 The Q&A are based largely on inquiries
received by IASC or by national standard…setters。
In November 2001； the IGC issued a document with the final versions of 17 Q&A and two
illustrative examples that were issued in draft form for public ment in June 2001。 That
document replaces pages 477…541 in the publication Accounting for Financial Instruments …
Standards； Interpretations； and Implementation Guidance； which was published in July 2001。 Draft
Questions 10…22； 18…3； 38…6； 52…1； and 112…3 were eliminated in the final document； primarily
because the issues involved are being addressed in the Board抯
current project to amend IAS 39。
All IAS 39 Implementation Guidance mittee Q&As issued in final are included in the Bound
Volume International Accounting Standards 2002。
目的
本准则的目的是，为在工商企业财务报表中确认、计理和披露金融工具制定原则。
范围
本准则应运用于所有企业中除以下之外的各项金融工具；
（1）按《国际会计准则第
27号…合并报表和在子公司投资的合计》、《国际会计准则第
28
号…在联营企业的投资》和《国际会计准则第
31号…在合营中权益的财务报告》核算的在子公
司、联营企业和合营中的权益；
（2）《国际会计准则第
17号…租赁》适用的租赁合同下的权利和义务；但是，在出租资
产负债表上确认的租赁应收款，应遵循本准则的终止规定（见第
35至
65段和第
169段（7）），
而且本准则应运用于嵌在租赁合同中的衍生工具（见第
22至
26段）；
（3）《国际会计准则第
19号…雇员福利》适用的雇员福利计划下的雇主资产和负债；
（4）《国际会计准则第
32号…金融工具：披露和列报》定义的保险合同下的权利和义务，
但本准则应运用于嵌在保险合同中的衍生工具（见第
22至
26段）；
（5）报告企业发行的权益工具，包括划为报告企业股东权益的期权、认股权证和其他金
融工具（但是，这些金融工具的持有者应将本准则运用于这些金融工具）；
（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段设立的终止确认准则而发生或保留的金融担保。
（7）企业合并中的或有对价合同（见《国际会计准则第
22号…企业合并》第
65至
76段）；
运应则准本，但）段2第见（同合的支付行量进变物实其他理或地、候气根据求要）8（
用于嵌在这类合同中的其他类型的衍生工具（见
22至
26段）。
2．要求根据气候、地理或其他实物变量进行支付的合同，通常用作保单。（基于气候变
量的合同有时称作天气衍生工具。）在这处情况下，支付的金额根据企业遭受失计算。按本准
则第
1段（4），保险合同下的权利和义务排除在本准则范围之外。理事会认为，根据这类合
同中的某些合同支付的款项与企业的损失不�