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。
 
　　FINANCIAL LIABILITIES
　　After initial recognition, all financial liabilities should be measured at amortised cost, with the exception of financial liabilities at fair value through profit or loss (including most derivatives). These should be measured at fair value, but where the fair value is not capable of reliable measurement, they should be measured at cost.
　　Investments in equity instruments (IEI)
　　Investments in equity instruments are carried at fair value and gains and losses are recognized directly in equity. Any impairment loss on an Investments in equity instruments should be removed from equity and recognized in net profit or loss for the period even though the financial asset has not been derecognized.
　　Impairment losses relating to equity instruments cannot be reversed. Impairment losses relating to debt instruments may be reversed if, in a later period, the fair value of the instrument increases and the increase can be objectively related to an event occurring after the loss was recognized.
 
　　高顿网校小编寄语：自信是成功的先决条件。

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