Ias 39 Accounting For Financial Instruments
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Ias 39 Accounting For Financial Instruments
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Author : Kathinka Kurz
language : en
Publisher: diplom.de
Release Date : 2004-10-12
Ias 39 Accounting For Financial Instruments written by Kathinka Kurz and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-12 with Business & Economics categories.
Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]
Eligible Hedged Items
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Eligible Hedged Items written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Corporations categories.
Reclassification Of Financial Assets
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Reclassification Of Financial Assets written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Accounting categories.
International Financial Reporting Standard 9 Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2010
International Financial Reporting Standard 9 Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Managerial accounting categories.
Proposed Amendments To Ias 39 Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Proposed Amendments To Ias 39 Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Assets (Accounting) categories.
Embedded Derivatives
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
Embedded Derivatives written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Assets (Accounting) categories.
Financial Instruments
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Author :
language : en
Publisher:
Release Date : 2005
Financial Instruments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Accounting categories.
IAS 32 financial instruments: presentation - IFRIC 2 members¿ Shares in co-operative entities and similar instruments - Recognition and measurement - IAS 39 financial instruments: recognition and measurement - IFRS 7 financial instruments: disclosures - First-time adoption of IFRSs.
Amendment To International Accounting Standard Ias 39
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Amendment To International Accounting Standard Ias 39 written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Assets (Accounting) categories.
Ifrs 9 Financial Instruments
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Author :
language : en
Publisher:
Release Date : 2013
Ifrs 9 Financial Instruments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Exposure Draft Of Proposed Amendments To Ias 39 Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2007
Exposure Draft Of Proposed Amendments To Ias 39 Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accounting categories.