Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
Reclassification of Financial Assets
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
Financial Instruments
Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
IFRS 9 Financial Instruments: International financial reporting standard 9
Author: Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37
Book Description
Accounting discretion of banks during a financial crisis
Author: Mr.Luc LaevenPublisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Financial Instruments with Characteristics of Equity
Author: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32
Book Description
Monetary and Financial Statistics Manual
Author: International Monetary Fund. Statistics Dept.Publisher: International Monetary Fund
ISBN: 9781557759740
Category : Business & Economics
Languages : en
Pages : 176
Book Description
This Manual offers guidelines for the presentation of monetary and financial statistics. It provides a set of tools for identifying, classifying, and recording stocks and flows of financial assets and liabilities, describes the standard, analytically oriented frame works in which the statistics may be presented, and identifies a set of analytically useful aggregates within those frameworks. The concepts and principles set out in the Manual are harmonized with those of the System of National Accounts 1993.
Fair Value Measurements
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
IFRS 4 Insurance Contracts
Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46
Book Description
Improving Disclosures about Financial Instruments
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 34
Book Description