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Ind AS 39 Financial Instruments Recognition and Measurement

Introduction of Ind AS 39 Financial Instruments Recognition and Measurement

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Educational Material on Ind AS 39 Financial Instruments: Recognition and Measurement

Educational Material on Ind AS 39 Financial Instruments: Recognition and Measurement

Ind AS 39 Financial Instruments: Recognition and Measurement : Ind AS 39 Financial Instruments: Recognition and Measurement outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items. Financial instruments are initially recognised when an entity becomes a party to the contractual provisions of the instrument, and are classified into various categories depending upon the type of instrument, which then determines the subsequent measurement of the instrument (typically amortised cost or fair value). Special rules apply to embedded derivatives and hedging instruments. Ind AS 39 was reissued in December 2003, applies to annual periods beginning on or after 1 January 2005, and will be largely replaced by IFRS 9 Financial Instruments for annual periods beginning on or after 1 January 2018.

History of Ind AS 39 Financial Instruments: Recognition and Measurement

DateDevelopmentComments
October 1984Exposure Draft E26 Accounting for Investments
March 1986Ind AS 25 Accounting for InvestmentsOperative for financial statements covering periods beginning on or after 1 January 1987
September 1991Exposure Draft E40 Financial Instruments
January 1994E40 was modified and re-exposed as Exposure Draft E48 Financial Instruments
June 1995The disclosure and presentation portion of E48 was adopted as Ind AS 32
March 1997Discussion Paper Accounting for Financial Assets and Financial Liabilities issued
June 1998Exposure Draft E62 Financial Instruments: Recognition and Measurement issuedComment deadline 30 September 1998
December 1998Ind AS 39 Financial Instruments: Recognition and Measurement (1998)Effective date 1 January 2001
April 2000Withdrawal of Ind AS 25 following the approval of Ind AS 40 Investment PropertyEffective for financial statements covering periods beginning on or after 1 January 2001
October 2000Limited revisions to Ind AS 39Effective date 1 January 2001
17 December 2003Ind AS 39 Financial Instruments: Recognition and Measurement (2004) issuedEffective for annual periods beginning on or after 1 January 2005
31 March 2004Ind AS 39 revised to reflect macro hedgingEffective for annual periods beginning on or after 1 January 2005
17 December 2004Amendment issued to Ind AS 39 for transition and initial recognition of profit or loss
14 April 2005Amendment issued to Ind AS 39 for cash flow hedges of forecast intravenous transactionsEffective for annual periods beginning on or after 1 January 2006
15 June 2005Amendment to Ind AS 39 for fair value optionEffective for annual periods beginning on or after 1 January 2006
18 August 2005Amendment to Ind AS 39 for financial guarantee contractsEffective for annual periods beginning on or after 1 January 2006
22 May 2008Ind AS 39 amended for Annual Improvements to IFRSs 2007Effective for annual periods beginning on or after 1 January 2009
30 July 2008Amendment to Ind AS 39 for eligible hedged itemsEffective for annual periods beginning on or after 1 July 2009
13 October 2008Amendment to Ind AS 39 for re-classifications of financial assetsEffective 1 July 2008
12 March 2009Amendment to Ind AS 39 for embedded derivatives on re-classifications of financial assetsEffective for annual periods beginning on or after 1 July 2009
16 April 2009Ind AS 39 amended for Annual Improvements to IFRSs 2009Effective for annual periods beginning on or after 1 January 2010
12 November 2009IFRS 9 Financial Instruments issued, replacing the classification and measurement of financial assets provisions of Ind AS 39Original effective date 1 January 2013, later deferred and subsequently removed*
28 October 2010IFRS 9 Financial Instruments reissued, incorporating new requirements on accounting for financial liabilities and carrying over from Ind AS 39 the requirements for de-recognition of financial assets and financial liabilitiesOriginal effective date 1 January 2013, later deferred and subsequently removed*
27 June 2013Amended by Ovation of Derivatives and Continuation of Hedge AccountingEffective for annual periods beginning on or after 1 January 2014 (earlier application permitted)
19 November 2013IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and Ind AS 39) issued, permitting an entity to elect to continue to apply the hedge accounting requirements in Ind AS 39 for a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities when IFRS 9 is applied, and to extend the fair value option to certain contracts that meet the ‘own use’ scope exceptionApplies when IFRS 9 is applied*
24 July 2014IFRS 9 Financial Instruments issued, replacing Ind AS 39 requirements for classification and measurement, impairment, hedge accounting and de-recognitionEffective for annual periods beginning on or after 1 January 2018#

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