这次的准则修订主要涉及对冲交易的处理(hedge accounting),由于目前的 IFRS 9 允许企业在hedge accounting中自主选择使用 IFRS 9 还是原本 IAS 39 的规则,因此这两个准则、加上关于报告披露要求的 IFRS 7 都在本次修订的影响范围中。由于这种基础利率标准的切换必然影响到hedge accounting下计算的现金流,本次的准则修...
Hedge accounting: what will IFRS 9 amendments mean for you?Peter Frank
Hedge accounting is not included these practice cases for IFRS 9 but is covered in a separate module. Different modules in the IFRS for Banks curriculum cover the different subtopics of IFRS 9 (classification, measurement, impairment and hedge accounting). In this case study e-learning, you ...
IFRS 9: Expected credit losses PwC 1 In depth Timeline –IFRS 9 Tim eline –IFRS 9 Nov 2012 Nov 2009 Jan 2011 ED on CM Nov 2013 Classification and Measurement Supplementary Limited IFRS 9 on Hedge Jan 2018 ( CM) of Document on Amendments Accounting Financial A ssets Impairment to ...
(Bernhardt et al.,2016; Müller,2020; PwC,2017). To reduce the standard’s complexity and to encourage firms to easily apply hedge accounting requirements, the IASB replaced the IAS 39 with the International Financial Reporting Standard (IFRS) 9.Specifically, the EU required IFRS-adopter ...
addressing the issues arising for real estate entities when applying IFRS 8, 'Operating segments'.PricewaterhouseCoopers' IFRS and corporate governance publications and tools 2010PwC's global IFRS manual provides comprehensive practical guidance on how to prepare financial statements in accordance with ...
PSAK 71 introduces the new classification and measurement model, the forward-looking model for impairment and the new concept for hedge accounting.
IFRS news – December 2013 / January 2014 1 www.pwc.com/ifrs The main changes relate to the hedge effectiveness rules and to the eligibility of items as 'hedged items' and 'hedging instruments'. IFRS 9 aligns hedge accounting with risk management practices, which is a significant improvement....
2 | IFRS 9 for insurers | PwC 3 Hedge accounting Consider current use of hedge accounting (if any; insurers have typically not made extensive use of IAS 39 in this regard) and monitor macro hedging proposals to assess whether they are likely to offer more opportunity to reflect economic ...
www.pwc.com/ge/en/pwc-academy/ IFRS 9 Workshop PwC's Academy invites you to participate in the seminar on IFRS 9 hot topics to be held in Tbilisi on 16, 17 April 2015 Who should attend? CFOs, IFRS reporting specialists, accounting, risk management and IT professionals of entities whose...