Nota KULIAH ASET KEWANGAN

EPPA2013
ASET/INSTRUMEN KEWANGAN
MFRS 9 Financial Instrument
17-1
ASET KEWANGAN
 Aset kewangan ialah:

 Tunai
 Pelaburan ekuiti syarikat lain, atau
 Hak kontrak untuk menerima wang tunai daripada
pihak lain
17-2
ASET KEWANGAN
Aset
Instrumen Kewangan
Instrumen ekuiti
Hutang
Tujuan pelaburan:
- Pulangan tinggi dari pelaburan
- Jaminan bagi kontrak operasi atau pembiayaan
tertentu
17-3
INSTRUMEN HUTANG
Pengkelasan Dan Pengukuran
Dipegang untuk
mendapatkan aliran tunai
berkontrak
“Held for collection”
Model
perniagaan
“Held for collection” dan jual
entiti
2 - Dagangan (Held for trading)
Kriteria
Ciri-ciri aliran
tunai kontrak Kontrak semata-mata
mewakili bayaran prinsipal
aset dan faedah (SPPI) ?
kewangan
17-4
INSTRUMEN HUTANG
• Dipegang • Kos Terlunas • Faedah

sebagai (Amortised bila
pelaburan Cost) diperole
Laba dan
(Held for Ujian hi
collection
rugi belum • Laba
SPPI* realis
) dan rugi
jualan
• Dipenu
Model hi • Tidak Lain-lain
Pengukuran
perniagaan direalis pendapatan
*solely payments of principal and interest
17-5
INSTRUMEN HUTANG
• Dipegang
sebagai
pelaburan • Faedah
dan untuk • Nilai
dijual Saksama bila
(Held for Menerusi Laba dan diperole
collection Ujian Lain-lain rugi belum hi
and SPPI* Pendapatan • Laba
realis
selling) Komprehens dan rugi
if (FVOCI)# jualan
• Dipenu • OCI +
Model hi • Komponen Lain-lain
Pengukuran
perniagaan ekuiti
pendapatan
berasinga
n
*solely payments of principal and interest DT Pelarasan nilai pasaran

#fair value through other comprehensive income KT Laba peningkatan nilai - Ekuiti
+ other comprehensive income
17-6
INSTRUMEN HUTANG
• Daganga
n • Nilai • Faedah
• FVTPL Saksama bila
Option Menerusi Laba dan diperoleh
Ujian Untung atau rugi belum i
SPPI* Rugi realis • Laba dan
(FVTPL)# rugi
jualan
• Tidak • Pendapa-
Model dipenu tan Lain-lain
Pengukuran
perniagaan hi bersih
pendapatan
*solely payments of principal and interest DT Pelarasan nilai pasaran

#fair value through profit or loss KT Laba peningkatan nilai – P&L
17-7
INSTRUMEN HUTANG
Kategori Penilaian Laba/Rugi belum Lain-lain
realis pendapatan
Pelaburan Kos terlunas Tidak diiktiraf Hasil bila
diperoleh; laba
dan rugi dari
jualan
Pelaburan dan Nilai saksama Diiktiraf sebagai Hasil bila
jual OCI diperoleh; laba
dan rugi dari
jualan
Dagangan Nilai saksama Diiktiraf dalam Hasil bila
pendapatan diperoleh; laba
bersih (FVTPL) dan rugi dari
jualan
17-8
Instrumen Hutang Pada Kos Terlunas
CONTOH: Reka Suria membeli bon Evermaster RM100,000,

berkadar faedah 8% pada 1 Januari 2019, pada diskaun dan
membayar RM92,278. Faedah dibayar 2 kali setahun pada setiap 1
Julai & 1 Januari. Bon tersebut matang pada 1 Januari 2024. Kadar
faedah pasaran ialah 10%. Andaikan tempoh perakaunan berakhir
pada setiap 31 Disember.
1 Januari 2019
Pelaburan dalam bon 92,278

Tunai 92,278
17-9 LO 1
ILLUSTRATION 17.2
17-10 LO 1
ILLUSTRATION 17.2
Penerimaan faedah untuk setengah tahun pertama pada 1

Julai 2019:
Tunai 4,000
Pelaburan dalam bon 614
Hasil faedah 4,614
17-11
ILLUSTRATION 17.2

Catatan pelarasan bagi mengakru hasil faedah pada 31 Disember
2019:
Faedah belum terima 4,000

Hasil faedah 4,645
17-12
Pendedahan dalam Penyata Kewangan
ILLUSTRATION 17.3
17-13
ILLUSTRATION 17.2
Andaikan Reka Suria menjual bon tersebut pada 1 November

2021, pada 99¾ dicampur faedah terakru.
Catatan pelarasan pelunasan bon:

Hasil faedah 522
(RM783 x 4/6 = RM522)
17-14
Pengiraan laba jualan bon:

ILLUSTRATION 17.4
Tunai (RM99,750 + RM2,667) 102,417

Hasil faedah (4/6 x RM4,000) 2,667
Pelaburan bon 96,193
Laba jualan pelaburan 3,557
17-15 LO 1
Instrumen Hutang — Dipegang Untuk
Pelaburan dan Jual
Catatan perakaunan adalah sama seperti catatan

perakaunan bagi pelaburan dalam sekuriti hutang yang
dipegang untuk pelaburan.
Walau bagaimanapun, pada tarikh penyediaan
penyata kewangan, syarikat perlu
 Selaraskan kos terlunas kepada nilai saksama.
 Sebarang laba/rugi pegangan belum realis dilaporkan
dalam pendapatan komprehensif lain (OCI)
17-16 LO 1
Dipegang Untuk Pelaburan dan Jual
CONTOH: Grafik memperoleh bon RM100,000, 10%, 5 tahun,

pada 1 Januari 2019. Faedah dibayar pada setiap 1 Julai dan
1 Januari. Bon dijual pada harga RM108,111. Kadar faedah
pasaran ialah 8%.
Catatan jurnal pada tarikh perolehan bon:

1 Januar 2019
Pelaburan bon 108,111
Tunai 108,111
17-17 LO 1
ILLUSTRATION 17.6
Schedule of Interest
Revenue and Bond
Premium Amortization—
17-18 Effective-Interest Method
ILLUSTRATION 17.6
Catatan untuk merekod hasil faedah pada 1 Julai 2019:
Tunai 5,000
Hasil faedah 4,324
17-19 LO 1
Hasil faedah
2019 =
RM8,621
ILLUSTRATION 17.6
Catatan pelarasan pada 31 Disember 2019:
Faedah belum terima 5,000

Hasil faedah 4,297
17-20 LO 1
ILLUSTRATION 17.6
Andaikan nilai saksama bon pada 31 Dicember 2019 ialah

RM105,000.
Laba atau rugi pegangan belum realis - Ekuiti 1,732

Pelarasan nilai saksama 1,732
17-21 LO 1
CONTOH (Portfolio Sekuriti): Webb AG mempunyai 2 sekuriti

hutang yang dikelaskan sebagai “held-for-collection and selling”.
Berikut adalah maklumat berkaitan sekuriti tersebut:
ILLUSTRATION 17.7
17-22 Computation of Fair Value Adjustment—HFCS (2019) LO 1
ILLUSTRATION 17.7
Catatan pelarasan pada 31 Disember 2019 untuk merekod

kerugian:
Laba atau rugi pegangan belum realis—Ekuiti 9,537

Pelarasan nilai saksama 9,537
17-23
Jualan Sekuriti “Pelaburan dan Jual”

Jika syarikat menjual sekuriti (bon) sebelum tarikh matang:
 Catatan untuk menghapuskan dari akaun Pelaburan Hutang
(bon) kos terlunas bon yang dijual.
 Sebarang laba/rugi jualan dilaporkan dalam “Lain-lain
pendapatan dan belanja” dalam Penyata Pendapatan
17-24 LO 1
Illustration: Webb AG menjual bon Watson pada 1 Julai 2020

pada harga RM90,000. Pada tarikh tersebut kos terlunasnya ialah
RM94,214.
ILLUSTRATION 17.8
Computation of Loss on Sale of Bonds
Tunai 90,000
Rugi jualan pelaburan 4,214
Pelaburan dalam bon 94,214
17-25 LO 1
Illustration: Webb reports this realized loss in the “Other income

and expense” section of the income statement. Assuming no other
purchases and sales of bonds in 2020, Herringshaw on December
31, 2020, prepares the information:
ILLUSTRATION 17.9
Computation of Fair Value Adjustment—HFCS (2020)
17-26 LO 1
Illustration: Webb records the following at December 31, 2020.

ILLUSTRATION 17.9
Fair Value Adjustment 4,537

Unrealized Holding Gain or Loss—Equity 4,537
17-27 LO 1
Dipegang untuk Pelaburan dan Jual
Pendedahan dalam penyata kewangan
17-28 LO 1
Instrumen Hutang — Dagangan
Companies often hold debt investments with the intention

of selling them in a short period of time. These debt
investments are often referred to as trading
investments.
Companies report trading securities

 at fair value,
 with unrealized holding gains and losses reported as
part of net income.
A holding gain or loss is the net change in the fair value of

a security from one period to another, exclusive of
17-29 dividend or interest revenue recognized but not received. LO 1
Instrumen Hutang —Dagangan
Illustration: Assume that on December 31, 2019, Western

Publishing determined its trading securities portfolio to be as shown.
At the date of acquisition, Western Publishing recorded these trading
securities at cost in the account entitled Debt Investments. This is the
first valuation of this recently purchased portfolio. ILLUSTRATION 17.10
Computation of Fair Value
Adjustment—Trading
Securities Portfolio (2019)
17-30 LO 1
Instrumen Hutang —Dagangan
Illustration: At December 31, Western Publishing makes an

adjusting entry to the Fair Value Adjustment account, to record both
the increase in value and the unrealized holding gain.
ILLUSTRATION 17.10
17-31
Unrealized Holding Gain or Loss—Income 3,750
Opsyen Nilai Saksama
Companies have the option to report most financial assets at

fair value, with all gains and losses related to changes in fair
value reported in the income statement.
 Applied on an instrument-by-instrument basis.
 Generally available only at the time a company first
purchases the financial asset or incurs a financial liability.
 Company must measure this instrument at fair value until
the company no longer has ownership.
17-32 LO 1
Illustration: Hardy AG purchases bonds issued by the German

Central Bank. Hardy plans to hold the debt investment until it
matures in five years. At December 31, 2019, the amortized cost
of this investment is €100,000; its fair value at December 31,
2019, is €113,000. If Hardy chooses the fair value option to
account for this investment, it makes the following entry at
December 31, 2019.
Debt Investment (German bonds) 13,000

17-33 LO 1
In this situation,
 Hardy uses the Debt Investment account to record the
change in fair value at December 31.
 It does not use the Fair Value Adjustment account.
 The unrealized gain or loss is recorded as part of net
income even though it is managing the investment on a
held-for-collection basis.
 Hardy must continue to use the fair value method to record
this investment until it no longer has ownership of the
security.
17-34 LO 1
INSTRUMEN EKUITI
17-35
LEARNING OBJECTIVE 2
Equity Investments Describe the accounting for
equity investments.
Equity investment represents

 ownership interest, such as ordinary, preference, or other
capital shares.
 rights to acquire or dispose of ownership interests at an
agreed-upon or determinable price, such as in warrants
and rights.
Cost includes
 Purchase price of the security.
 Broker’s commissions and fees are recorded as expense.
17-36 LO 2
Equity Investments
The degree to which one corporation (investor) acquires an

interest in the common stock of another corporation (investee)
generally determines the accounting treatment for the
investment subsequent to acquisition.
ILLUSTRATION 17.12
Levels of Influence Determine Accounting Methods
17-37 LO 2
Equity Investments
ILLUSTRATION 17.13
Accounting and Reporting for Equity Investments by Category
17-38 LO 2
Equity Investments
Holdings of Less Than 20%

Under IFRS, the presumption is that equity investments are
held-for-trading.
General accounting and reporting rule:

 Investments valued at fair value.
 Record unrealized gains and losses in net income.
17-39 LO 2
Equity Investments
Holdings of Less Than 20%

IFRS allows companies to classify some equity investments
as non-trading.
General accounting and reporting rule:

 Investments valued at fair value.
 Record unrealized gains and losses in other
comprehensive income.
17-40 LO 2
Equity Investments—Trading (Income)
Illustration: November 3, 2019, Republic SA purchased

ordinary shares of three companies, each investment
representing less than a 20 percent interest. These shares are
held-for-trading.
Republic records these investments as follows:

17-41 LO 2
Equity
Investments
—Trading
Republic records these investments as follows:

Equity Investments 718,550
Cash 718,550
On December 6, 2019, Republic receives a cash dividend of

€4,200 on its investment in the ordinary shares of Nestlé.
Cash 4,200
Dividend Revenue 4,200
17-42 LO 2
At December 31, 2019, Republic’s equity investment portfolio has

the carrying value and fair value shown.
ILLUSTRATION 17.14
Computation of Fair Value Adjustment—
Equity Investment Portfolio (2019)
17-43 LO 2
ILLUSTRATION 17.14
On December 31, 2019, Republic prepares an adjusting entry to

record the decrease in fair value and to record the loss as follows.

17-44 LO 2
On January 23, 2020, Republic sold all of its Burberry ordinary

shares, receiving €287,220. ILLUSTRATION 17.15
Computation of Gain on Sale of Burberry Shares
Cash 287,220
Gain on Sale of Investments 27,520
17-45 LO 2
In addition, assume that on February 10, 2020, Republic purchased

€255,000 of Continental Trucking ordinary shares (20,000 shares
€12.75 per share), plus brokerage commissions of €1,850.
Republic’s equity investment portfolio as of December 31, 2020.
ILLUSTRATION 17.16
Computation of Fair
Value Adjustment—
Equity Investment
Portfolio (2020)
17-46
ILLUSTRATION 17.16
Republic records this adjustment on Dec. 31, 2020, as follows.

17-47 LO 2
Equity Investments—Non-Trading (OCI)
The accounting entries to record non-trading equity

investments are the same as for trading equity investments,
except for recording the unrealized holding gain or loss.
Companies report the unrealized holding gain or loss as

other comprehensive income.
17-48 LO 2
Illustration: On December 10, 2019, Republic SA purchased

1,000 ordinary shares of Hawthorne Company for €20.75 per
share (total cost €20,750). The investment represents less than a
20 percent interest. Hawthorne is a distributor for Republic
products in certain locales, the laws of which require a minimum
level of share ownership of a company in that region. The
investment in Hawthorne meets this regulatory requirement.
Republic accounts for this investment at fair value.
Equity Investments (Hawthorne) 20,750

Cash 20,750
17-49 LO 2
On December 27, 2019, Republic receives a cash dividend of

€450 on its investment in the ordinary shares of Hawthorne
Company. It records the cash dividend as follows.
Cash 450
Dividend Revenue 450
17-50 LO 2
At December 31, 2019, Republic’s investment in Hawthorne has

the carrying value and fair value shown. ILLUSTRATION 17.17
Computation of Fair Value Adjustment
Republic records this adjustment as follows.
Equity Investment (Hawthorne) 3,250

The Equity Investment account is used because the non-trading

classification is applied on investment by investment basis, rather than
on a portfolio basis.
17-51 LO 2
ILLUSTRATION 17.21
Financial Statement Presentation of Equity Investments at Fair Value (2019)
17-52 LO 2
On December 20, 2020, Republic sold all of its Hawthorne

Company ordinary shares receiving net proceeds of €22,500.
ILLUSTRATION 17.19
Adjustment to Carrying Value of Investment
Entry to adjust the carrying value of the non-trading investment.

Equity Investment (Hawthorne) 1,500
17-53 LO 2
On December 20, 2020, Republic sold all of its Hawthorne

Company ordinary shares receiving net proceeds of €22,500.
ILLUSTRATION 17.19
Adjustment to Carrying Value of Investment
Entry to the sale of the investment.

Cash 22,500
17-54 LO 2

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EPPA2013

 Aset kewangan ialah:

• Dipegang • Kos Terlunas • Faedah

*solely payments of principal and interest

*solely payments of principal and interest DT Pelarasan nilai pasaran

*solely payments of principal and interest DT Pelarasan nilai pasaran

CONTOH: Reka Suria membeli bon Evermaster RM100,000,

Pelaburan dalam bon 92,278

Penerimaan faedah untuk setengah tahun pertama pada 1

Faedah belum terima 4,000

Pendedahan dalam Penyata Kewangan

Andaikan Reka Suria menjual bon tersebut pada 1 November

Catatan pelarasan pelunasan bon:

Pengiraan laba jualan bon:

Tunai (RM99,750 + RM2,667) 102,417

Catatan perakaunan adalah sama seperti catatan

CONTOH: Grafik memperoleh bon RM100,000, 10%, 5 tahun,

Catatan jurnal pada tarikh perolehan bon:

Catatan untuk merekod hasil faedah pada 1 Julai 2019:

Catatan pelarasan pada 31 Disember 2019:

Faedah belum terima 5,000

Andaikan nilai saksama bon pada 31 Dicember 2019 ialah

Laba atau rugi pegangan belum realis - Ekuiti 1,732

CONTOH (Portfolio Sekuriti): Webb AG mempunyai 2 sekuriti

Catatan pelarasan pada 31 Disember 2019 untuk merekod

Laba atau rugi pegangan belum realis—Ekuiti 9,537

Jualan Sekuriti “Pelaburan dan Jual”

Illustration: Webb AG menjual bon Watson pada 1 Julai 2020

Illustration: Webb reports this realized loss in the “Other income

Illustration: Webb records the following at December 31, 2020.

Fair Value Adjustment 4,537

Pendedahan dalam penyata kewangan

Companies often hold debt investments with the intention

Companies report trading securities

A holding gain or loss is the net change in the fair value of

Illustration: Assume that on December 31, 2019, Western

Illustration: At December 31, Western Publishing makes an

Fair Value Adjustment 3,750

Companies have the option to report most financial assets at

Illustration: Hardy AG purchases bonds issued by the German

Debt Investment (German bonds) 13,000

Equity investment represents

The degree to which one corporation (investor) acquires an

Holdings of Less Than 20%

General accounting and reporting rule:

Holdings of Less Than 20%

General accounting and reporting rule:

Illustration: November 3, 2019, Republic SA purchased

Republic records these investments as follows:

Republic records these investments as follows:

On December 6, 2019, Republic receives a cash dividend of

At December 31, 2019, Republic’s equity investment portfolio has

On December 31, 2019, Republic prepares an adjusting entry to

Unrealized Holding Gain or Loss—Income 35,550

On January 23, 2020, Republic sold all of its Burberry ordinary

In addition, assume that on February 10, 2020, Republic purchased

Republic records this adjustment on Dec. 31, 2020, as follows.

Fair Value Adjustment 101,650

The accounting entries to record non-trading equity

Companies report the unrealized holding gain or loss as

Illustration: On December 10, 2019, Republic SA purchased

Equity Investments (Hawthorne) 20,750

On December 27, 2019, Republic receives a cash dividend of

At December 31, 2019, Republic’s investment in Hawthorne has