TAILIEUCHUNG - In this Issue: Presentation and measurement of financial assets carried at fair value

Structured products are very popular in Europe and in Australasia, and are becoming more popular in the USA. Figure 2 shows that structured products are one of the fastest growing areas within the financial services sector. In 2002 about USD 65 billion of these products were being issued to retail clients in Europe, whereas by 2006 this had grown to over USD 180 billion of new issues per annum. In 2002 about USD 20 billion was issued to retail clients in Asia, whereas by 2006 the volume was closer to USD 100 billion. These sales considerably understate the flows. | cutting through complexity IFRS FOR INVESTMENT FUNDS November 2011 Issue 1 Introducing the series Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS. It discusses the key requirements and includes interpretative guidance and illustrative upcoming issues will cover such topics as fair value IFRS 9 Financial Instruments consolidation and disclosure of operating segments. This series considers accounting issues from currently effective IFRS as well as forthcoming requirements. Further discussion and analysis about IFRS is included in our publication Insights into IFRS. In this issue Presentation and measurement of financial assets carried at fair value This issue covers the presentation and measurement of financial assets carried at fair value subsequent to initial recognition and classified as at fair value through profit or loss which are financial assets held for trading or designated as at fair value through profit or loss and available for sale. These are the financial asset classifications most frequently used by investment funds. This issue illustrates the related calculations and explores disclosure options applied by investment funds by considering the following questions. 1. How do you calculate effective interest rate EIR and amortised cost 2. How do you apply the EIR method to calculate interest income from a floating rate instrument 3. How do you present gains and losses on financial assets at fair value through profit or loss in the statement of comprehensive income 4. How do you determine and present gains and losses on available-for-sale debt investments 5. How do you determine and present gains and losses on available-for-sale equity instruments 6. Can realised gains and losses on financial assets at fair value through profit or loss be disclosed separately from unrealised ones The impact of IFRS 9 on financial assets will be discussed in a .

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