Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Financial Instruments
Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Exposure Draft of Proposed Amendments to IAS 39, Financial Instruments
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 24
Book Description
IAS 39 - Accounting for Financial Instruments
Author: Kathinka KurzPublisher: diplom.de
ISBN: 3832483284
Category : Business & Economics
Languages : en
Pages : 92
Book Description
Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]
Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments, Disclosure and Presentation [and] IAS 39, Financial Instruments, Recognition and Measurement
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Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 362
Book Description
IFRS 9 Financial Instruments: International financial reporting standard 9
Author: Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37
Book Description
Financial Instruments
Author: Katie ParkPublisher: A plus lab
ISBN:
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Getting a CPA is always hard no matter what people say, if you follow this book, you will ace your tests and get the results you want in a heartbeat. If you are the person who can’t good resources no matter what you do in preparation for your exams, this book is just right for you. It is full of financial instruments including hedging accounting based on IFRS and IAS quizzes to test your financial accounting knowledge with solutions for your problems. 48 quizzes for a successful CPA career, don’t miss out!!!
Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments : Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Capital investments
Languages : en
Pages : 66
Book Description
Reclassification of Financial Assets
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
Author: Philippines
Author: