Fair value through profit and loss

Part 1 of ebook "Accounting for investments - Volume 2: Fixed income securities and interest rate derivatives - A practitioner’s guide" provides readers with contents including: fixed income securities - theory; fixed income securities - fair value through profit or loss; fixed income securities - available-for-sale; fixed income securities - held-to-maturity; presentation, disclosures & reclassification; interest rate derivatives - theory; interest rate swaps - receive fixed pay floating;...

368p tuongnhuoclan 27-11-2023 11 5   Download

Based on first set of Ind AS compliant financial statements released by Indian companies in Phase I of the IFRS convergence process, this study aims at examining whether profit and equity are significantly impacted because of IFRS convergence, and whether such impact is size dependent.

17p viankara2711 04-12-2019 23 2   Download

The deferral of the mandatory IFRS changeover date to January 1, 2014 is to prevent Canadian investment companies and segregated accounts of life insurance enterprises from having to change their current accounting treatment for controlled investees while the IASB finalizes its proposed investment entities standard. Under IFRS 10 Consolidated Financial Statements, investment companies are required to consolidate their controlled investments.

18p hongphuocidol 04-04-2013 53 6   Download

The provisions for embedded derivatives in IAS 39 apply to derivatives embedded in insurance contracts or financial instruments with discretionary participation features, within the scope of IFRS 4. However, if the embedded derivative is itself an insurance contract or a financial instrument with a discretionary participation feature within the scope of IFRS 4, it need not be separated and measured in terms of IAS 39.

30p bin_pham 06-02-2013 68 4   Download

Furthermore, we would like to highlight the existing difference between available for sale and held for trading assets. Due to the IAS (International Accounting Standards) definitions regarding AfS, according to IAS 39, AfS financial assets are those non-derivative financial assets that are designated as AfS, or are not classified as: loans and receivables or HTM (Held to maturity) investments, are not held for trading and are not designated as at FVTPL (Fair Value Through Profit and Loss) on initial recognition.

26p machuavo 19-01-2013 47 1   Download