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Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.E/5 ( download)
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.E/5 ( download)
Download or read book Reclassification of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2008 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Juan Ramirez
Publisher : John Wiley & Sons
ISBN 13 : 111881794X
Total Pages : 795 pages
Book Rating : 4.1/5 (188 download)
Download or read book Accounting for Derivatives written by Juan Ramirez and published by John Wiley & Sons. This book was released on 2015-01-23 with total page 795 pages. Available in PDF, EPUB and Kindle. Book excerpt: The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.
Author :
Publisher :
ISBN 13 : 9781907026478
Total Pages : 37 pages
Book Rating : 4.0/5 (264 download)
Download or read book IFRS 9 Financial Instruments: International financial reporting standard 9 written by and published by . This book was released on 2009 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ellen Gaston
Publisher : International Monetary Fund
ISBN 13 : 1498393659
Total Pages : 41 pages
Book Rating : 4.4/5 (983 download)
Download or read book Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS written by Ellen Gaston and published by International Monetary Fund. This book was released on 2014-09-15 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Kathinka Kurz
Publisher : diplom.de
ISBN 13 : 3832483284
Total Pages : 92 pages
Book Rating : 4.8/5 (324 download)
Download or read book IAS 39 - Accounting for Financial Instruments written by Kathinka Kurz and published by diplom.de. This book was released on 2004-10-12 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 [...]
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.E/5 ( download)
Download or read book Disclosures--transfers of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2010 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 2 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.E/5 ( download)
Download or read book Amendment to International Accounting Standard IAS 39, Financial Instruments, Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2004 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230496
Total Pages : 46 pages
Book Rating : 4.2/5 (34 download)
Download or read book IFRS 4 Insurance Contracts written by International Accounting Standards Board and published by . This book was released on 2004 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Hünseler
Publisher : Springer
ISBN 13 : 0230391508
Total Pages : 473 pages
Book Rating : 4.2/5 (33 download)
Download or read book Credit Portfolio Management written by Michael Hünseler and published by Springer. This book was released on 2013-07-30 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Credit Portfolio Management is a topical text on approaches to the active management of credit risks. The book is a valuable, up to date guide for portfolio management practitioners. Its content comprises of three main parts: The framework for managing credit risks, Active Credit Portfolio Management in practice and Hedging techniques and toolkits.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IAS 39, Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2007 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.E/5 ( download)
Download or read book Embedded Derivatives written by International Accounting Standards Board and published by . This book was released on 2009 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 0470694416
Total Pages : 3424 pages
Book Rating : 4.4/5 (76 download)
Download or read book International GAAP 2008 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 3424 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.E/5 ( download)
Download or read book Improving Disclosures about Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philippines
Publisher :
ISBN 13 :
Total Pages : 962 pages
Book Rating : 4.:/5 (89 download)
Download or read book Official Gazette written by Philippines and published by . This book was released on 2006 with total page 962 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kees Camfferman
Publisher : Oxford University Press, USA
ISBN 13 : 0199646317
Total Pages : 689 pages
Book Rating : 4.1/5 (996 download)
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
