【文章內(nèi)容簡介】 inated by the enterprise are not included in heldtomaturity investments but, rather, are classified separately under this financial assets are those financial assets that are not（a）loans and receivables originated by the enterprise,（b）heldtomaturity investments, or（c）financial assets held for trading.[答疑編號31010202：針對該題提問]參考譯文四類金融資產(chǎn)的定義為交易而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價格或交易商保證金的短期波動中獲利而購置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。一項(xiàng)金融資產(chǎn)不論因何種原因購置，如果它屬于投資組合的組成部分，且有證據(jù)說明最近該組合可實(shí)際獲得短期收益，則該金融資產(chǎn)應(yīng)歸類為為交易而持有的金融資產(chǎn)。對于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，且企業(yè)明確打算并能夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)。企業(yè)源生的貸款和應(yīng)收款項(xiàng),指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所形成的金融資產(chǎn)。但打算立即或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)，而應(yīng)歸類為為交易而持有的金融資產(chǎn)。在本準(zhǔn)則中，企業(yè)源生的貸款和應(yīng)收款項(xiàng)不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類?？晒┏鍪鄣慕鹑谫Y產(chǎn),指不屬于以下三類的金融資產(chǎn)：（1）企業(yè)源生的貸款和應(yīng)收款項(xiàng)；（2）持有至到期日的投資；（3）為交易而持有的金融資產(chǎn)。節(jié)選自： 國際會計(jì)準(zhǔn)則第39號——金融工具：確認(rèn)和計(jì)量開發(fā)階段只有當(dāng)企業(yè)可證明以下所有各項(xiàng)時,開發(fā)（或內(nèi)部項(xiàng)目的開發(fā)階段）產(chǎn)生的無形資產(chǎn)應(yīng)予確認(rèn)：,使其能使用或銷售,在技術(shù)上可行；；；,企業(yè)應(yīng)證明存在著無形資產(chǎn)的產(chǎn)出市場或無形資產(chǎn)本身的市場；如果該無形資產(chǎn)將在內(nèi)部使用,那么應(yīng)證明該無形資產(chǎn)的有用性；、財(cái)務(wù)資源和其他資源支持,以完成該無形資產(chǎn)的開發(fā),并使用或銷售該無形資產(chǎn)；,能夠可靠地計(jì)量.[答疑編號31010203：針對該題提問]Development PhaseAn intangible asset arising from development（or from the development phase of an internal project）should be recognised if, and only if, an enterprise can demonstrate all of the following：（a）the technical feasibility of pleting the intangible asset so that it will be available for use or sale；（b）its intention to plete the intangible asset and use or sell it；（c）its ability to use or sell the intangible asset；（d）how the intangible asset will generate probable future economic other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；（e）the availability of adequate technical, financial and other resources to plete the development and to use or sell the intangible asset；（f）its ability to measure the expenditure attributable to the intangible asset during its development 、案例分析EXAMPLE 2Ambush, a public limited pany, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’.The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss（the fair value option）.However, there are certain issues that they wish to have explained and these are set out :（a）Outline in a report to the directors of Ambush the following information:（i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category.（Hedging relationship can be ignored.）（10 marks）[答疑編號31010301：針對該題提問]The following report sets out the principal aspects of lAS 39 in the designated areas.（i）Classification of financial instruments and their measurementFinancial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the ine assets should be classified into four categories:（i）financial assets at fair value through profit or loss（ⅱ）loans and receivables（ⅲ）heldtomaturity investments（HTM）（ⅳ）availableforsale financial assets（AFS）The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial latter designation is liabilities have two categories: those at fair value through profit of loss, and ‘other’ with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial between categories are unmon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss between AFS and HTM are possible but it is not possible from loans and receivables to held to maturity category is limited in its application as if the pany sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two all remaining HTM investments would be reclassified to measurement of financial assets and liabilities depends on the following table summarizes the position:Financial Assets MeasurementFinancial assets at fair value through profit or loss fair valueLoans and receivables amortised costHeld to maturity investments amortised costAvailableforsale financial assets fair valueFinancial liabilities at fair value through profit or loss fair valueOther financial liabilities amortised costAmortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of is not possible to pute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these pany must apply the effective interest rate method in the measurement of amortised effective interest rate method determines how much interest ine or interest expense should be reported in profit and financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they includes unrealized holding gains and availableforsale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at holding gains/losses are not normally recognized in profit/：、簡答題、翻譯：在案例給定的框架和范圍內(nèi)EXAMPLE 1Trident, a public limited pany, operates in the financial services secto