Accounting for Financial Assets and Financial Liabilities According to IFRS 9 The most controversial accounting standards during the last decade, IAS 39 "Financial instruments: recognition and measurement" and its American equivalent... Huian,M Carmen - Annals of the Alexandru Ioan Cuza University - ...
AccountingIFRS 9BankruptcyFinancial crises induced an intense debate about different accounting models for credit losses and a large number of contributions in literature. A gap betweendoi:10.2139/ssrn.1717988Erich PummererMarcel StellerJohannes Elgeti...
In line with IAS 39, an airline would not have been able to account for this commodity forward contract as for a hedge. The reason is that an airline’s hedged item is just one risk component of a non-financial asset (jet fuel) and IAS 39 allows hedging non-financial items only in t...
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of ... B Giner,A Mora - 《Accounting & Business Research》...
reasons: rising inflation, changing crude oil price and many other factors. Therefore, an airline might decide to hedge only a benchmark crude oil price risk component included in the price of jet fuel. Such a hedging might be performed by acquiring commodity forward contracts to buy crude oil...
The loss accounting standards, CECL and IFRS 9, change how credit losses are recognized and reported by financial institutions. Although there are key differences in the standards for CECL (US) and IFRS 9 (international), both require a more forward-look
IFRS 9 - Learning, Application, and Practical Examples 总共6 小时更新日期 2024年5月 评分:4.5,满分 5 分4.5105 当前价格US$13.99 原价US$49.99 Learn IFRS 15 - Revenue from Contracts with Customers 总共5.5 小时更新日期 2021年11月 评分:4.4,满分 5 分4.4281 当前价格US$13.99 原价US$54.99 Internation...
3种计量方式 持有债券,然后每期收利息。看经济交易实质去选择哪一种方式。 摊余成本法:业务模式是收现金流(利息)而不是卖。 FVTOCI:both collecting co...
The new IFRS 9 accounting standard requires financial institutions to progress from a backward-looking and observation-based impairment model to a forward-looking and expectation-based approach. According to this new model, institutions must determine an expected credit loss on the origination of each ...
Pre-meeting summaries for the November 2024 IFRS Interpretations Committee meeting 25 Nov 2024 The IFRS Interpretations Committee (Committee) meets on 26 November 2024. The IFRS IC will discuss the initial consideration of two agenda decisions, one comment letter analysis on a tentative agenda decision...