Can some one tell me the accounting treatment for above subjact?

As many of you already know,  IAS 39 states as follow “An entity shall not reclassify any financial instrument into the fair value through profit or loss category after initial recognition. 50B A financial asset to which paragraph 50(c) applies (except a financial asset of the type described in paragraph 50D) may be reclassified out of the fair value through profit or loss category only in rare circumstances.”
EC COMMISSION REGULATION (EC) No 1004/2008 of 15 October 2008 stated that “the amendments to IAS 39 and IFRS 7 allow the reclassification of certain financial instruments out …

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Hedge Accounting stands apart from other areas of the IAS 39 replacement project. Rather than simply ‘patch’ existing requirements, the Hedge Accounting rules are being completely re-written. Consequently, the exposure has been hotly deb…

Hedge Accounting stands apart from other areas of the IAS 39 replacement project. Rather than simply ‘patch’ existing requirements, the Hedge Accounting rules are being completely re-written. Consequently, the exposure has been hotly deb…

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The Commission of European Communities has adopted:
- IFRIC 18 – IFRIC Interpretation 18 Transfers of Assets from Customers – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0015:0020:EN:PDF
Amendments to:
- IFRS 4 and I…

Hello,
Can anyone tell me how the “loss identification period” (the period between the loss event and when the company becomes aware of it) should affect the probability of default in a collective provision model under the current IFRS sta…

Dear Sir or Madam
Can you tell me what will be include in the Financial Instruments?
and second think i am doing research on the discloser of IFRS by the companies and i am not understanding what would i see in the annual reports of the companies for s…

Dear Group members
please advice me on the following
1) do we need to fair value the retention money, which is payable in after 18 months
2) do we need to fair value the secured loan, where the payment of the prinicpal amount will start from April 09 t…

Dear Experts,
An Org has signed a IRS agrrement with a bank against floating int rate of term loan from another bank.
Before the maturity of agreement period term loan is repaid and another loan obtained from another bank.
Based on int cap and fluctuat…

Arial;”>Hi
 
When a parent company preperaing consolidated financials lost control and reaches significant influence , attracking equity method.
 
The change in ownership of subsidiary should be accounted for subsequently or to restate the prio…