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Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96

Book Description


Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96

Book Description


An Analysis of Issues Related to Recognition and Measurement of Financial Instruments

An Analysis of Issues Related to Recognition and Measurement of Financial Instruments PDF Author: Halsey G. Bullen
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 296

Book Description


IFRS 9 Financial Instruments: International financial reporting standard 9

IFRS 9 Financial Instruments: International financial reporting standard 9 PDF Author:
Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37

Book Description


Reclassification of Financial Assets

Reclassification of Financial Assets PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30

Book Description


Improvements to IFRSs

Improvements to IFRSs PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description


Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Book Description


Financial Instruments with Characteristics of Equity

Financial Instruments with Characteristics of Equity PDF Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147

Book Description


International Convergence of Capital Measurement and Capital Standards

International Convergence of Capital Measurement and Capital Standards PDF Author:
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294

Book Description


Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS PDF Author: Ellen Gaston
Publisher: International Monetary Fund
ISBN: 1498393659
Category : Business & Economics
Languages : en
Pages : 41

Book Description
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.

IFRS 2

IFRS 2 PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description