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It details the conditions under which a financial asset sold with a repurchase agreement should continue to be recognized as an asset and a financial liability, or when it should be derecognized. When a repurchase is executed at a specified price, the seller continues to recognize the financial asset and records a financial liability for the cash received. Conversely, if the repurchase is at fair market price, the financial asset is derecognized, and the consideration received is adjusted for any recognized gain or loss in profit or loss. The document emphasizes the critical distinction between these two scenarios in determining the appropriate accounting treatment for financial assets involved in repurchase agreements, ensuring compliance with International Financial Reporting Standards.",{"@graph":69,"@context":105},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/derecognition-of-financial-asset-repurchase-agreement/25966/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/derecognition-of-financial-asset-repurchase-agreement/25966.png","ImageObject",300,407,{"name":92,"@type":93},"Maeve","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-18","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/derecognition-of-financial-asset-repurchase-agreement/25966","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},25966,1778195436,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":81},5909877438554,"https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272","cbCaivE5zlLXNbKs","https://ap.wps.com/l/cbCaivE5zlLXNbKs","pdf",307666,"English","Derecognition of Financial Asset - Repurchase Agreement | PDF"]