Financial liability held for trading

Classified in Economy

Written at on English with a size of 2.8 KB.

 

Held to maturity investments 

Asset Purchase (251) to (57)
Accrued interest & Cash not received- Short Term (546)   l
Accrued interest & Cash Received (57)                               l to (761)
Accrued interes & Cash not received until maturity (251)  l
Reclassification (541) to (251)
Maturity Date (57) could be (666) Losses to (541) could be (766)

Financial Assets Held for Trading
Asset Purchase: of equity instruments (540) (669) to (57) (549)
Any Time: Accrued Dividends (545) (57) to (760)
Asset Disposal (57) (669) (549) (6630) to (540) (7630)
Closing date: Change in Fair Value: INCREASE (540) to (7630)
Buying New shares                         DECREASE (6630) to (540)


Equity Inv. In group companies,jointly controlled entities and associates
Asset Purchase (240X possibly) to (57) (249)
When disbursement is required (249) to (556)
Disbursement (556) to (57)
Impairment (VC-Vrecup) (696) to (293)
Reversal Impairment (V Recup> VC) (293) to (766)
Accrued Dividends and cash (545) (57) to (760)
Sale Of Assets (57) (293) (673) to (240) (733)

Available For Sale Financial Assets
Asset Purchase Equity Instrument Ini. Meas. FV+TC (250) or (540)
 to (57) and (259) or (549)
*Subsequent Measurement End of Accounting year: FV
Case 1: Increase (250) or (540) to (900)
End Of Accounting year: Closing Accounts 8 & 9 (900) to (133)
*Case 2: Decrease (800) to (250) or (540)
End of Accounting year: Closing Accounts 8 & 9 (133) to (800)
Sale of assets(Disposal or Derecognitn) (57), (259) or(549)
(6632/802) to (250) or (540), /(7632)

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