Beerbaum, DirkPiechocki, MaciejSocial Science Electronic PublishingBeerbaum, D. and Pieshocki, M., 2017. IFRS 9 for financial institutions - the case for IFRS and FinRep - Taxonomies: A conceptual gap analysis. Journal of Accounting, Finance and Auditing Studies, 3(1), pp. 80-90....
The banks and other financial institutions, mainly companies trading securities, investment funds and similar entities, need to dedicate their time and effort in order toanalyze their own business modelfor individual portfolios of financial assets (Trading? Collecting cash flows? Both?), andthen decide...
Banks and financial institutions are most affected but corporates need to consider the new requirements as well. IFRS 15: New revenue standard The new standard’s core principle requires entities to recognise revenue to depict the transfer of promised goods or services to customers in amounts that...
Non-Financial Institutions (NFIs) will also be impacted generally to a lesser extent. This article will review the classification and measurement implications on NFIs. The second part of this article, to be published in the next issue of the Accountant, will in turn look...
for 2023 was published, the IASB has issued the following: • Amendments to IAS 7 and IFRS 7, 'Supplier Finance Arrangements' • Amendments to IAS 21, 'Lack of Exchangeability' • Amendments to IFRS 9 and IFRS 7, 'Amendments to the Classification and Measurement of Financial Instruments...
They have extensive knowledge of and experience in implementing IFRS for insurers and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for insurers specifically. Buy online Click here for purchasing Further ...
IFRS 9 for financial institutions - the case for IFRS and FINREP taxonomies – a conceptual gap analysi IFRS 9IFRS 7Financial InstrumentsRegulatory ReportingTaxonomyFinRepMain topic: A tsunami of regulations since the 2013 financial crisis is steering toward's ... D Beerbaum,M Piechocki - 《Jour...
At presents India aim to be joining IFRS club from the financial year 2011 to include, all listed companies, all banking companies, all financial institutions, all scheduled commercial banks, all insurance companies and all NBFC. 展开 被引量: 1 ...
The Chinese Ministry of Finance (MOF), together with other Chinese ministries and institutions, has published ‘Sustainability Disclosure Standards for Business Enterprise - Basic Standard (Trial)’ for voluntary application until mandatory requirements are announced. ...
45、s in the Financial Statements of Banks and Similar Financial Institutions 银行及类似金融机构财务报表中之揭露 392 DisclosureService Concession Arrangements 揭露服务特许权协议 393 Discontinued (operations) 停业(单位) 394 Discontinuing operation 停业单位 Item Term in English Term in Chinese 395 Discount...