Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Các tiêu chuẩn liên quan đến giá trị đầu tư trong các tổ chức tài chính vi mô là 39 IAS, quyền "cụ tài chính: Công nhận và Đo lường" Mục tiêu của IAS 39 là "thiết lập nguyên tắc công nhận và đo lường tài sản tài chính, công nợ tài chính và một số hợp đồng mua hoặc bán không tài chính | Microfinance Investments and IFRS The Fair Value Challenge 95 the International Accounting Standards Committee 8 and IFRS issued by the IASB. Standards and topics range in scope and depth from the presentation of financial statements to financial reporting in hyperinflationary economies. The standard relevant to valuing investments in MFIs is IAS 39 entitled Financial Instruments Recognition and Measurement. The objective of IAS 39 is to establish principles for recognising and measuring financial assets financial liabilities and some contracts to buy or sell non-financial items. It requires that a financial asset or liability be recognised at fair value at initiation including related transaction costs.9 Thereafter equity instruments and embedded derivatives10 11 should be stated at fair value whereas debt instruments are usually held at amortised cost depending on their classification into one of the categories defined in IAS 39.9 see box 3 . There is an important exception that is relevant to microfinance equity investments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured . 11 Box 3 IFRS and Debt Investments Debt investments are usually classified as loans and receivables and according to IFRS are therefore stated at amortised cost. When debt investments are held at amortised cost the fair value of the investment may be referenced in the balance sheet notes for informational purposes. In certain circumstances IFRS does allow for the valuation of debt instruments at fair value see IAS 39.9 for more detail . For example if an investor holds both a debt investment and an equity investment in the same entity or if the investor holds a convertible bond it may make sense to report the debt investment at fair value rather than amortized cost. This approach would treat both debt and equity in the same manner and any changes to the fair value of either the debt or equity investment at remeasurement would flow .
