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HEDGE ACCOUNTING WITHIN IAS 39 [PDF]
, 2002 This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39. In particular we developed a procedure that assists risk managers in the identification of the hedging efficiency between a group of loans (or bonds) and swaps held in a bank portfolio qualifying for ...
Rossi, Alessandro +2 more
core +4 more sources
IAS 39: Verbesserte Messung der Hedge-Effektivität [PDF]
, 2003 In der Diskussion um die IAS 39 haben Hailer und Rump erläutert, dass der für das Hedge Accounting auf Basis der Dollar Offset Ratio angegebene Effektivitätsbeurteilungstest im-mer dann ungeeignet ist, wenn die Marktwertänderung sowohl im Grund- als auch im Sicherungsge-schäft gering ist.
Gürtler, Marc
core +7 more sources
أثر تطبيق المعيار الدولي لإعداد التقارير المالية (IFRS 9) على تحسين الأداء المالي للبنوک التجارية المصرية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020 يعد مخصص خسائر القروض أحد أهم الأليات المستخدمة للحد من مخاطر الائتمان والحفاظ على الموارد المالية للبنک وتعد مشکله الاعتراف بالخسائر الائتمانية المتوقعة وقياسها والإفصاح عنها بشکل دقيق أحد أهم المشکلات المحاسبية المطروحة في الوقت الحالي وفى ضوء ذلک أصدر
رنا السعيد عمر
doaj +1 more source
Waardering en resultaatbepaling van financiële instrumenten [PDF]
MAB, 2002 IAS 39 introduceert binnen de International Accounting Standards nieuwe beginselen op het gebied van waardering en resultaatbepaling van financiële instrumenten. IAS 39 definieert zes categorieën financiële instrumenten, vier actief categorieën, twee
Pieter Veuger
doaj +3 more sources
De toepassing van hedge accounting onder IAS [PDF]
MAB, 2002 Met de implementatie van IAS 39 is de verslaggeving over hedges grondig gewijzigd. Aan de toepassing van hedge accounting zijn strikte voorwaarden verbonden en de modellen zijn gebaseerd op waardering van het hedging-instrument op reële waarde, in ...
Petri Hofsté
doaj +3 more sources
‘Europa moet IFRS goedkeuren, nú!’ [PDF]
MAB, 2004 Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1.
Ruud Vergoossen
doaj +3 more sources
Hedge Accounting: International Financial Reporting Standards e Normas do Banco Central do Brasil
RACE: Revista de Administração, Contabilidade e Economia, 2020 Em 2008 foi anunciada a revisão do International Accounting Standard (IAS 39), segmentada em três etapas principais, a classificação e mensuração dos instrumentos financeiros, a introdução de uma nova metodologia para o cálculo de perda incorrida ...
Sérgio de Iudícibus +3 more
doaj +1 more source
Journal of Economics, Business & Accountancy Ventura, 2020 The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of
Sparta Sparta, Nadya Trinova
doaj +1 more source