Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Financial Instruments
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
An Analysis of Issues Related to Recognition and Measurement of Financial Instruments
Author: Halsey G. Bullen
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 296
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 296
Book Description
IFRS 9 Financial Instruments: International financial reporting standard 9
Author:
Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37
Book Description
Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37
Book Description
Reclassification of Financial Assets
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
Improvements to IFRSs
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Fair Value Measurements
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Financial Instruments with Characteristics of Equity
International Convergence of Capital Measurement and Capital Standards
Author:
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
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.
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
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description