Full-Text Cite this paper Add to My Lib Abstract: 2011年10月,FASB公布了对金融工具会计最新决定的总结(ASU),关于金融资产分类和计量的部分与IASB公布的IFRS9的相关部分存在较多不同之处,本文对这些差异进行了较为深入的比较和分析,并对差异产生的原因及其对我国相关准则修改的启示进行了探讨。【关键词】IFRS...
Book chapterFull text access Index Pages 295-298 View PDF View chapter About the book Description IFRS 9 and CECL Credit Risk Modelling and Validationcovers a hot topic in risk management. Both IFRS 9 and CECL accounting standards require Banks to adopt a new perspective in assessing Expected Cr...
(45) 9,466 0 4,247 Other comprehensive income 0 0 3,432 (1,091) (2,240) 137 0 238 Total comprehensive income for the period 0 0 7,679 (1,091) (2,240) 137 0 4,485 Capital increase Share‑based payment (IFRS 2) 35 2 125 000 33 0 0 115 0 0 0 0 127 0 0...
The text of this publication is referenced to IFRS 9 and to selected other IFRSs in issue at 1 December 2009. References in the left-hand margin identify the relevant paragraphs. In most cases further analysis and interpretation will be needed in order for an entity to apply IFRSs to its ...
被引量: 9发表: 2015年 Integrating International Financial Reporting Standards into the Accounting Curriculum: Strategies, Benefits and Challenges During the past decade, efforts to globalize financial accounting standards have accelerated not only globally, but also in the U.S. In fact, within the ne...
9 (a) Investment property at cost (b) Investment property at fair value –– 10 (a) Capitalisation of interest on construction (b) Expensing R – 11* (a) (b) FIFO for inventory cost Weighted average only –– 12 (a) Actuarial gains/losses to SORIE (b) To income in full (c) ...
Check access to the full text by signing in through your organization. Access through your organization Section snippets IFRS in the Brazilian context Similar to other countries with code-law origins, accounting in Brazil has always been strongly influenced by regulation, especially income tax regul...
Director EY Actuarial & Insurance Advisory Services, Hong Kong ` Agenda 1. Brief IFRS 17 introduction 2. Challenges & lessons learnt 3. Q&A Page 2 Brief IFRS 17 introduction Page 3 Key implementation milestones ahead (IFRS 17 & 9) IFRS 9 effective date Predominant insurance No Yes 9 ...
doi:10.1007/3-540-29380-9_4PubMed comprises more than 23 million citations for biomedical literature from MEDLINE, life science journals, and online books. Citations may include links to full-text content from PubMed Central and publisher web sites.Dr. Tam T.T. Nguyen...
Conversely, the seller wants to receive full value for the business. Earn-outs are often payable based on post- acquisition earnings or on the success of a significant uncertain project. IFRS 3 (Revised): Impact on earnings – the crucial Q&A for decision-makers 9 Questions and answers (...