第七章Chapter7 Financial Instruments (一)目的与要求Objeetive&requirement 1.Apply and discuss the recognition and derecognition of financial assets and financial liabilities 2.Apply and discuss the classification of financial assets and financial liabilities and their measurement 3.Apply and discuss the treatment of gains and losses arising on financial assets or financial liabilities (仁)教学内容Contents 主要内容： 1.Financial instruments; 2.Presentation of financial instruments 3.Recognition of financial instruments; 4.Measurement of financial instruments; 5.Embedded derivatives 6.Hedging; 7.Disclosure of financial instruments; 8.Fair value measurement. 基本概念与知识点 1.Financial instruments can be very complex,particularly derivative instruments,although primary instruments are more straightforward; 2.The important definitions to learn are:financial asset;financial liability; equity instrument. 3.Financial feature of a financial liability it the contractual obligation to deliver cash or another financial asset. (三)思考与实践Thinking and practice 1.which issues are dealt with by IAS 32? 2.What items are not financial instruments according to IAS 32? 3.What is the critical feature used to identify a financial liability? 4.How should compound instruments be presented in the statement of financial position? (四)教学方法与手段Teaching methods Explain in class.and take for example.discussion 第七章 Chapter 7 Financial Instruments （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition and derecognition of financial assets and financial liabilities. 2. Apply and discuss the classification of financial assets and financial liabilities and their measurement. 3. Apply and discuss the treatment of gains and losses arising on financial assets or financial liabilities. (二）教学内容 Contents 主要内容： 1. Financial instruments; 2. Presentation of financial instruments 3. Recognition of financial instruments; 4. Measurement of financial instruments; 5. Embedded derivatives 6. Hedging; 7. Disclosure of financial instruments; 8. Fair value measurement. 基本概念与知识点 1. Financial instruments can be very complex, particularly derivative instruments, although primary instruments are more straightforward; 2. The important definitions to learn are: financial asset; financial liability; equity instrument. 3. Financial feature of a financial liability it the contractual obligation to deliver cash or another financial asset. （三）思考与实践 Thinking and practice 1. which issues are dealt with by IAS 32? 2. What items are not financial instruments according to IAS 32? 3. What is the critical feature used to identify a financial liability? 4. How should compound instruments be presented in the statement of financial position? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion