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Author : International Accounting Standards Board,IFRS Foundation
Publisher : Unknown
Page : 121 pages
File Size : 49,6 Mb
Release : 2010
Category : Accounting
ISBN : 1907026533
Author : Anonim
Publisher : Unknown
Page : 37 pages
File Size : 44,9 Mb
Release : 2009
Category : Assets (Accounting)
ISBN : 1907026479
Author : IFRS Foundation,International Accounting Standards Board
Publisher : Unknown
Page : 117 pages
File Size : 42,6 Mb
Release : 2014
Category : Assets (Accounting)
ISBN : 1909704504
Author : Kristina Kraljevic
Publisher : GRIN Verlag
Page : 113 pages
File Size : 53,8 Mb
Release : 2020-07-28
Category : Business & Economics
ISBN : 9783346214409
Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position “other comprehensive income” (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & L’s and has been revised in the course of the IFRS 9.
Author : International Accounting Standards Board,IFRS Foundation
Publisher : Unknown
Page : 159 pages
File Size : 43,9 Mb
Release : 2010
Category : Managerial accounting
ISBN : 190970413X
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 41,7 Mb
Release : 2013
Category : Electronic
ISBN : 1909704164
Author : Smith Adams
Publisher : Unknown
Page : 26 pages
File Size : 49,8 Mb
Release : 2017-07-31
Category : Electronic
ISBN : 1521036624
Introduction "Financial Reporting Standards 9 Financial Instruments: Step By Step Implementation Guide". This book has actionable information that will help you to understand how to implement IFRS 9. When IASB (International Accounting Standards Board) issued the final version of IFRS 9 (financial instruments) in 2014 to replace IAS 39, some confusion still remained as to how exactly to go about implementing the standard. This is so particularly because of the technical and somewhat confusing nature of financial instruments and their financial reporting guidelines. The good news is that you will find this book helpful in breaking down the otherwise complex topic to help you to understand what the standard is about, how to start implementing IFRS 9 for the first time, and how to transition from IAS 39 to IFRS 9 efficiently. Whether you are a financial accountant, trainee or student, this book will walk you throughout the process in simple English to ensure you understand the otherwise complex topic of implementing IFRS 9 to account for financial instruments (equity, debt and derivatives), hedge fund accounting and much, much more. Table of Contents - Introduction- IFRS 9: A Comprehensive Overview- IFRS 9 Essentials for Successful Implementation- The Key Considerations of IFRS 9 Implementation- A Recommended Approach (With A Checklist) For IFRS 9 Program Implementation- Preparing For a Big Impact in the Real World- Getting Prepared: IFRS 9 & Keeping Your Clientele Happy- ConclusionTake action today and download this book for a limited time discount of only $0.99!
Author : International Accounting Standards Board
Publisher : Unknown
Page : 18 pages
File Size : 48,6 Mb
Release : 2009
Category : Assets (Accounting)
ISBN : CORNELL:31924110021858
Author : Juan Ramirez
Publisher : John Wiley & Sons
Page : 792 pages
File Size : 46,9 Mb
Release : 2015-01-23
Category : Business & Economics
ISBN : 9781118817940
The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.
Author : Hennie van Greuning
Publisher : World Bank Publications
Page : 312 pages
File Size : 54,9 Mb
Release : 2005
Category : Business & Economics
ISBN : 082135910X
Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.
Author : Sunil Kumar Kansal
Publisher : Wiley
Page : 0 pages
File Size : 49,9 Mb
Release : 1991-01-08
Category : Business & Economics
ISBN : 1118592271
Detailed product information alongside relevant IFRS 9 guidelines for more streamlined implementation IFRS 9 – Understanding Financial Instruments and their Accounting is a practical and informative guide to financial instruments and accounting issues in the context of the new global framework for financial reporting. The first handbook of its kind, this book provides detailed information about over eighty products alongside IFRS 9 accounting, merging the knowledge base and skill sets of two distinct functions into a single useful reference. Practical implementation guidance covers both derivative and non-derivative instruments, and real-world illustrations provide deeper insight into the everyday accounting entries and analyses that IFRS 9 entails. Readers will gain both the background knowledge and the application skills to help ease the adoption of IFRS 9 with minimal disruption to daily operations. With the exception of optional adoption of the hedge accounting requirements, the International Accounting Standards Board mandated complete IFRS 9 adoption no later than January, 2018. The new standard replaces IAS 39, and consists of classification and measurement, impairment, and hedge accounting. Successful implementation requires an in-depth understanding of cash flows and the mechanics of financial instruments. IFRS 9 – Understanding Financial Instruments and their Accounting simplifies IFRS 9 principles and explains the implementation process, helping readers to: Understand the handling of derivative and non-derivative financial instruments Clarify IFRS disclosure requirements and suggested accounting entries Examine the correlation and divergence between IFRS 9 and IAS 39 frameworks Understand the impact of transitioning from IAS 39 to IFRS 9 Develop an effective IFRS implementation strategy with understanding of the requirements and procedures Existing coverage of IFRS 9 tends to be restrictive, with little attention paid to product guidance, leaving a gap in the knowledge required for successful worldwide adoption. This book fills that gap, providing a complete resource with full explanation and illustrative examples.
Author : Ruth Picker,Kerry Clark,John Dunn,David Kolitz,Gilad Livne,Janice Loftus,Leo van der Tas
Publisher : John Wiley & Sons
Page : 754 pages
File Size : 49,8 Mb
Release : 2019-06-24
Category : Business & Economics
ISBN : 9781119159223
Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Author : PwC
Publisher : A&C Black
Page : 760 pages
File Size : 42,6 Mb
Release : 2011-12-31
Category : Business & Economics
ISBN : 9781847669056
Accounting for financial instruments is one of the most complex and taxing areas in accounting today that needs to be understood by all practicing accountants. The International Financial Reporting Standards that govern this area of accounting are often difficult to understand and interpret. PwC’s Manual of Accounting - Financial Instruments 2012 is a thoroughly comprehensive, clearly explained and informative guide to these standards. It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations. Key changes from previous edition include updated guidance on: IFRS 9 - including aspects on liabilities issued in November 2010; Consequential amendments of IFRS 9; IASB amendment to IFRS 7, ’Financial instruments: Presentation’, on derecognition; Annual improvements 2010; IFRIC agenda decisions; New extracts and examples. This book draws on the combined expertise and experience of financial instrument specialists in PWC’s Global Accounting Consulting Services team. It will be of particular interest to preparers and users of IFRS financial statements and others who require a detailed knowledge of financial instruments accounting. Analysts, academics and students will also find it a valuable reference tool.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5360 pages
File Size : 49,6 Mb
Release : 2017-12-19
Category : Business & Economics
ISBN : 9781119463757
The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com
Author : Andrew Spooner
Publisher : Unknown
Page : 0 pages
File Size : 42,8 Mb
Release : 2013-12-02
Category : Accounting
ISBN : 0754547868
An authoritative guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments.
