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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

Financial Instruments with Characteristics of Equity

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

Book Description

Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis PDF Author: Mr.Luc Laeven
Publisher: 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.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32

Book Description

Monetary and Financial Statistics Manual

Monetary and Financial Statistics Manual PDF 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.

Disclosures--transfers of Financial Assets

Disclosures--transfers of Financial Assets PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Asset-backed financing
Languages : en
Pages : 34

Book Description

IFRS 4 Insurance Contracts

IFRS 4 Insurance Contracts PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46

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

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

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