Under IFRS 9 all financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs. This requirement is consistent with IAS 39. Source:https://www2.deloitte.com/con...
Differences in fees charged to buy stock would thus be an example of inequality in transaction costs for financial instruments. Choices A, C, And E are not correct because amounts of loans, prices of goods, and exchange rates would not be considered transaction costs for financial instruments....
The term conversion value refers to the financial worth of the securities obtained by exchanging aconvertible securityfor its underlying assets. Convertibles are a category of financial instruments, such asconvertible bondsand preferred shares, which can be exchanged for an underlying asset, such as c...
Tenor is often used in relation to bank loans andinsurancecontracts, whereas the term maturity is more often used when describinggovernment bonds and corporate bonds. Colloquially, the two terms have very similar meanings, and they may be used interchangeably for different types of financial instrume...
During the 1990s regulators and investors had become concerned that companies were using complex financial instruments without disclosing the effect that these derivatives were having upon the risk profile of organisations. The increasin... T Dunne,C Helliar,Lance Moir,... - The Financial Reporting ...
FINANCIAL INSTRUMENTS AND SOCIALLY EFFECTIVE TARIFF CALCULATIONS FOR PUBLIC SERVICES: USING THE EXAMPLE OF THE GERMAN WATER SECTORNo abstract is available for this item.doi:10.1111/apce.12095SCHAEFER, ChristinaWARM, StephanieAnnals of Public & Cooperative Economics...
Financial markets are an integral part of any economy, in addition to the markets of consumer goods, production goods or funds. They participate in the process of the flow of funds and products. The aim of this study is to analyse the use and application of marketi...
Through a long-period analysis of the inter-temporal relations between the French markets for credit default swaps (CDS), shares and bonds between 2001 and 2008, this article shows how a financial innovation like CDS could heighten financial instability. After describing the operating principles of ...
Much has been made of the financialization of the American economy and the lax regulation of new financial instruments, both of which stem from the trend toward a laissez-faire economic policy that has characterized the United States ... MS Mizruchi - 《Research in the Sociology of Organizations...
The Liquidity Crunch of August 2007 Financial markets suffered significant disruption in August 2007. Certain financial instruments, especially mortgage-backed collateralized debt obligations... Getter, D. E,Jickling, M,Labonte, M,... 被引量: 43发表: 2007年 Systemic Liquidity and the Composition ...