IFRS -- Instruments financiers. (French).EBSCO_bspRevue Banque/banque Magazine
Stakeholder theory (Miles 2011) Institutional theory (Meyer 2006) Source: Author (2011) Other parties involved in the stake of the firm include governments, unions, financiers, employers and others as they have capacity to affect the firm directly or indirectly through regulation and other actions....
Famously, part of IAS 39 (on the recognition and measurement of financial instruments) has been 'carved out' (ie parts have been removed). Another problem is that IFRS 9 (designed eventually to replace IAS 39), issued by the IASB in 2009, can be used in South Africa or Switzerland (...
Amendments to IAS 39 "Financial Instruments: Recognition and Measurement" provide an exception to the requirement for the discontinuation of hedge accounting in IAS 39 and IFRS 9 in 9 14.11.2014 Airbus Group N.V. Unaudited Condensed IFRS Consolidated Financial Information for the nine-month period...
- Under IFRS 9, some financial instruments, such as equity or convertible bonds for example, have their revaluation impact going through the income statement, and not through the asset revaluation reserve. - The asset revaluation reserve captures the market risk through risk-free rates movements ...
This impedes financiers and investors to accurately and meaningfully assess the value of a renewable energy company’s business compared with a non-renewable company’s business. Keywords: accounting policies; valuation production assets; climate change; Stewardship; Task force on Clima...
开通VIP 18424 bd IFRSs in Pkt 29/3/07 4:06 pm Page aAuditIFRSs in yourpocket 2007An IAS Plus Advisory. 18424 bd IFRSs in Pkt 29/3/07 4:06 pm Page bForewordContactsForewordIt is a difficult time to be a member of the IASB. The Board must at timesGlobal IFRS leadership teamfeel...