Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22

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Book Description

Financial Instruments with Characteristics of Equity

Financial Instruments with Characteristics of Equity PDF Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147

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Book Description

Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis PDF Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43

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Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32

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Book Description

IFRS 4 Insurance Contracts

IFRS 4 Insurance Contracts PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46

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Book Description

Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

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Book Description

IFRS 9 Financial Instruments: International financial reporting standard 9

IFRS 9 Financial Instruments: International financial reporting standard 9 PDF Author:
Publisher:
ISBN: 9781907026478
Category : Assets (Accounting)
Languages : en
Pages : 37

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Book Description

Reclassification of Financial Assets

Reclassification of Financial Assets PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30

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Book Description

Official Gazette

Official Gazette PDF Author: Philippines
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1010

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Book Description

Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives

Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives PDF Author: R. Venkata Subramani
Publisher: John Wiley & Sons
ISBN: 047082591X
Category : Business & Economics
Languages : en
Pages : 744

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Book Description
The financial crisis that started in mid-2007 resulted in the accounting standard setters and market regulators across the globe to come up with several proposals to modify the accounting standards. This book covers the revised standards that are already pronounced and covers the proposals that are currently being reviewed.