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1 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
Financial instruments IFRS Newsletter
KPMG
IFRS
Chris Spall
FICE
IASB 2016 10
IASB
IASB 10
10
Issue 33, October 2016
2 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
IAS 32
IFRS
IFRS
IFRS
IASB
IASB 2008 DP
IASB
IASB
0F0F
1
2015 5 IASB
2
2015
5
IASB
2015
6
IASB
2015
7
IASB
2015
9
IASB IASB IAS
32
3
2015
10
IASB
IAS 32
2016
2
IASB
2016
4
IASB
IASB
OCI
1 IASB 2015 5 ED ED/2015/3
3 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
2016
5
IASB 4
OCI
2016
7
IASB
2016
9
IASB
IAS 32
economic
compulsion
IAS 32
IAS 32 20
2
4 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
80
100
IAS 32
IAS 32
5 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
IASB
6 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
IAS 32
IASB
IAS 32
IAS 32
7 ©2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative “KPMG International” , a Swiss entity. All rights reserved.
IFRS IASB
1 1F1F
2
IAS
32
IAS 32
IAS 32 20
2F2F
3
1
IASB
3F3F4F
2 IFRIC 2006 11
3 IFRIC 2014 1 IAS 32
IFRS
© 2016 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law
and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative “KPMG
International” , a Swiss entity. All rights reserved.
The KPMG name and logo are registered trademarks or trademarks of KPMG International.
KPMG IFRG Limited 2016 10 IFRS-Financial Instruments Newsletter Issue 33
www.kpmg.com/jp/ifrs/
IFRS IFRS –
Financial Instruments Newsletter
KPMG IASB
Americas
Reza van Roosmalen
T: +1 212 954 6996
Dilshad Hassen
T: +1 416 777 8978
Asia-Pacific
Reinhard Klemmer
T: +65 6213 2333
T: +81 3 3548 5107
Europe, Middle East, and Africa
Colin Martin
T: +44 20 7311 5184
Venkataramanan Vishwanath
T: +91 22 3090 1944
Angie Ah Kun
Chris Spall
KPMG
