西方财务会计英文.docVIP

Proposed Implementation Guidance IG1. The implementation guidance below further explains and illustrates the application of the proposed guidance. This implementation guidance does not address all possible variations. The actual facts and circumstances of particular financial instruments or transactions must be considered carefully in relation to the proposed guidance. Scope IG2. The proposed guidance applies to financial assets and financial liabilities that are not specifically excluded from the scope by paragraph 4. For example, the scope of the proposed guidance would include the following types of financial assets and liabilities: a. Accounts receivable and payable b. Other receivables and payables c. Originated and purchased loans d. Investments in debt securities e. Investments in equity securities (except investments in equity securities that qualify for the use of the equity method of accounting as discussed in paragraph 129) f. Core and noncore deposits g. Issued debt h. Hybrid financial instruments i. Financial derivative instruments j. Financial guarantees not covered by paragraph 4(d) and (o) k. Loan commitments and standby letters of credit (except loan commitments excluded from the scope by paragraph 4(j) and (k)). IG3. With respect to financial derivative instruments, the proposed guidance includes in its scope both those financial derivative assets and financial derivative liabilities that meet the definition of a derivative in Topic 815 and those financial derivative instruments that do not meet that definition because they do not have one or more characteristics of a derivative. IG4. Nonfinancial hybrid instruments are not subject to the scope of the proposed guidance. In addition, the proposed guidance is not applicable to hybrid instruments with insurance host contracts or lease host contracts because those types of financial instruments are excluded from the scope of the proposed guidance. In addition, the proposed guidance would require holder