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cecandidate2006 2020-7-6 10:49 PM

AFS available for sales

點樣定義為AFS?

AFS 每年要做啲咩?

fb2d905c69ae04 2020-7-6 11:25 PM

[quote]原帖由 [i]cecandidate2006[/i] 於 2020-7-6 10:49 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521258528&ptid=29196763][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
點樣定義為AFS?

AFS 每年要做啲咩? [/quote]


Available for sales係舊standard,早兩年已經轉新standard取消咗。

cecandidate2006 2020-7-6 11:39 PM

[quote]原帖由 [i]fb2d905c69ae04[/i] 於 2020-7-6 11:25 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521260043&ptid=29196763][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



Available for sales係舊standard,早兩年已經轉新standard取消咗。 [/quote]
下?新係點?
Auditor big 4仲用緊

gary2pat 2020-7-7 10:57 AM

短炒, held for trading...


每年要睇個FV... change in fv 就去P&L (FVTPL)

fb2d905c69ae04 2020-7-7 12:59 PM

[quote]原帖由 [i]gary2pat[/i] 於 2020-7-7 10:57 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521276310&ptid=29196763][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
短炒, held for trading...


每年要睇個FV... change in fv 就去P&L (FVTPL) [/quote]


舊制擺得落AFS就唔會係短炒啦

gary2pat 2020-7-9 11:59 AM

呢位師兄有何高見, 我想知你個accounting treatment.

SeaWide 2020-7-12 08:39 AM

[quote]原帖由 [i]fb2d905c69ae04[/i] 於 2020-7-7 12:59 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521281530&ptid=29196763][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



舊制擺得落AFS就唔會係短炒啦 [/quote]
新standard得三種做法:amortised cost, FVOCI同FVPL

folker 2020-7-13 06:16 PM

新制hkfrs 9下已經無左AFS呢個concept, Big 4班友再求其都無理由連呢個都唔識, 應該只係講慣左口
以前hkas 39下會有AFS at fv through OCI & AFS at cost, 而且AFS個定義好似係好間接, 條standard定義左held-for-trading & held-to-maturity, 再定義AFS做不能定義為兩者之中的financial asset
新hkfrs 9下只有financial asset at amortised cost/at fv through OCI/at fv through P&L, 你睇睇你個AFS以前係stated at cost/fv through OCI, 照計以前嘅AFS新例下要用晒fv, 應該唔會畀你詮釋到係financial asset at amortised cost

[[i] 本帖最後由 folker 於 2020-7-13 06:18 PM 編輯 [/i]]

fb2d905c69ae04 2020-7-13 08:12 PM

[quote]原帖由 [i]folker[/i] 於 2020-7-13 06:16 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521587849&ptid=29196763][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
新制hkfrs 9下已經無左AFS呢個concept, Big 4班友再求其都無理由連呢個都唔識, 應該只係講慣左口
以前hkas 39下會有AFS at fv through OCI & AFS at cost, 而且AFS個定義好似係好間接, 條standard定義左held-for-trading & held-to-maturity, 再定義AFS做不能定義為兩者之中的financial ... [/quote]


AFS同FVTOCI係有好大分別的,慣咗口唔係藉口。
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