以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　IAS39 Financial instruments: recognition and measurement is a controversial and complex standard, and is in the process of revision.
　　The IAS 39 states that all financial assets and liabilities should be recognized in the statement of financial position, including derivatives.
　　The recognition of financial assets is being amended by IFRS 9 Financial Instruments. IFRS9 is a work in progress.
　　An important consequence of this is that all derivatives should be in the statement of financial position.
　　Notice that this is different from the recognition criteria in the Framework and in most other standards. Items are normally recognized when there is a probable inflow or outflow of resources and the item has a cost or value that can be measured reliably.
　　Initial recognition of financial instrument: under IAS39, the entity recognizes a financial liability (an obligation to deliver cash) on the commitment date, rather than waiting for the closing date on which the exchange takes place.
　　Derecognition: is the removal of a previously recognized financial instrument from an entity’s statement of financial position.
 
　　高顿网校小编寄语：自信是成功的先决条件。

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