financial instruments ifrs 9

... other more subordinate instruments issued In respect of puttable instruments, all inancial instruments in the class of instruments that is subordinate to all other classes of instruments need to ... instruments or instruments that impose an obligation only on liquidation As a second step, a fund considers whether a inancial liability also meets the exception for puttable instruments or instruments ... deined as follows Obligations arising on liquidation Puttable instruments Financial instruments that give the holder the right to put the instruments back to the issuer for cash or another inancial...

Ngày tải lên: 07/03/2014, 16:20

... Bank JESSICA and Investment Funds Division 100, bd Konrad Adenauer, L- 295 0 Luxembourg www.eib.org/jessica +352 43 79 830 69 jessica@eib.org European Investment Bank – JESSICA and Investment Funds ... Expertise - new partnerships and synergies Utilise financial, managerial and project implementation expertise from private sector or international financial institutions such as EIB European Investment ... the programme – circa 60 of these have already procured contractors and in negotiations with the financial intermediaries for loan financing… Average energy savings for a single building are estimated...

Ngày tải lên: 07/03/2014, 16:20

... period.103G An entity shall apply paragraphs AG99BA, AG99E, AG99F, AG110A and AG110B retrospectively for annual periods beginning on or after July 20 09, in accordance with IAS Accounting Policies, ... Definitions of four categories of financial instruments A financial asset or financial liability at fair value through profit or loss is a financial asset or financial liability that meets either ... buy or sell a non -financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments, with...

Ngày tải lên: 15/03/2014, 22:20

... Alternative Investments (Summer 199 9), p 79  19 Fundamentals of Investing EXHIBIT 2.1 Benchmark Indexes for Common Stock Asset Classes Asset Class Benchmark Index 19 U.S Large Cap Equity U.S Large ... PURCHASE FINANCIAL INSTRUMENTS Some investors follow a policy of borrowing a portion or all of the funds to buy financial instruments By doing so an investor is creating 10 THE HANDBOOK OF FINANCIAL INSTRUMENTS ... manage their financial risks and the innovative capacity of the financial services industry to respond to market demands Overview of Financial Instruments 13 Types of Derivative Instruments The...

Ngày tải lên: 08/05/2014, 10:09

... non -financial firms in Vietnam 1.2.1.3 Recognition of financial instruments The recognition of financial instruments depends on the classification of the instruments L.EC.Wilson & Bryan ( 199 7) ... BASIS OF FINANCIAL INSTRUMENTS ACCOUNTING IN NON -FINANCIAL FIRMS 2.1 Identification and classification of financial instruments 2.1.1 Identification of financial instruments 2.1.1.1 Basic financial ... STATUS-QUO OF FINANCIAL INSTRUMENTS ACCOUNTING IN NONFINANCIAL FRIMS IN VIETNAM 3.1 Overview of nonfinancial firms and financial instruments in nonfinancial firms in Vietnam 3.1.1 Overview of nonfinancial...

Ngày tải lên: 25/07/2014, 20:31

... cheaply sold for cash 2 -9 Figure 2.3 Spreads on CDs and Treasury Bills 2-10 2-11 Capital Market - Fixed Income Instruments • Composed of longer-term borrowing or debt instruments t han those ... Interest income is fully taxable 2-5 Commercial Paper - Issued by Large creditworthy corporations and financial institutions - Maturity - Denomination Maximum 270 days, usually to months Minimum $100,000 ... 2-2 Money Market Instruments • Subsector of the debt market • Short-term debt securities that are highly marketable...

Ngày tải lên: 03/02/2015, 15:11

... http://www.unctad.org/en/docs/c2isard50_en.pdf Constantin Groza, Sa facem afaceri? ISBN: 97 8 -97 3-53-0040-1 Stanworth, J and C Gray ( 199 1) Bolton 20 years on: the Small Firm in the 199 0’s, Paul Chapman Curran, J and R A Blackburn (2001), ... definitions focusing on 3 09 Annales Universitatis Apulensis Series Oeconomica, 11(1), 20 09 ownership or organizational structure (Chittenden, F., J McConnel and C Risner ( 199 0) The role of the accounting ... benefit and the cost associated with compliance ( Paoloni, M and P Demartini ( 199 9) Harmonizing small business financial reporting in Europe: A missed opportunity Quaderni di Economia Aziendale...

Ngày tải lên: 17/02/2014, 09:20

... income Incorporating IFRS into Intermediate Accounting $ 20X8 433 $ 245 188 39 1 49 20X7 400 230 170 43 127 10 1 59 60 99 12 1 39 53 86 (45) 54 86 (3) (5) $ 10 (5) (2) (5) 49 $ 89 Unit – Income Statement ... Liabilities and Contingent Assets http://www.iasb.org/NR/rdonlyres/81F9 095 6-30 09- 4346-B727-111 198 16C 992 /0/IAS37.pdf Exercises Under IFRS, what requirements must be met to classify debt due within one ... in capital Resources IAS 32 Financial Instruments: Presentation http://www.iasb.org/NR/rdonlyres/0242B440-1174-4BED-B 399 -B5BA248D0D06/0/IAS32.pdf IAS 39 Financial Instruments: Recognition and...

Ngày tải lên: 18/02/2014, 01:20

... for inancial assets in IAS 39 are not retained in IFRS 9 because the requirements of IFRS rendered them redundant Instruments managed on a fair value basis: under IFRS 9, inancial assets managed ... initial application of IFRS 9? The following table illustrates how the IAS 39 categories for investments in equity instruments may align with IFRS classiications IAS 39 Category At fair value ... tree for classiication of inancial liabilities under both IAS 39 and IFRS 9 Financial liability in the scope of IFRS (and IAS 39) Held for trading (including derivatives)? Yes No Designated as...

Ngày tải lên: 07/03/2014, 16:20

... Disclosure subject to IAS 32 for financial instruments, IFRS paragraph 39 (e) for insurance contracts Yes Disclosure subject to IAS 32 for financial instruments, IFRS paragraph 39 (e) for insurance contracts ... rights reserved 2 09- 385 IFRS Practitioners guide (admended final from printer).qxd 11/8/2004 9: 56 AM Page 29 Insurance accounting under IFRS 29 IFRS 4.22 Framework 26 IAS 8.10 IFRS 4.23 Relevance ... rights reserved 2 09- 385 IFRS Practitioners guide (admended final from printer).qxd 11/8/2004 9: 56 AM Page 11 Insurance accounting under IFRS 11 IFRS 4.B13-14 and BC28- 29 IFRS requires, however,...

Ngày tải lên: 15/03/2014, 22:20

... 5 ,92 7 3, 195 372 95 51 ,95 7 245 33,618 – 4 ,99 0 2,235 63 – 47, 296 55,644 93 ,108 3,684 – – Total current liabilities 50 ,98 0 55,644 93 ,108 Total liabilities 90 ,810 90 ,90 2 126, 194 265,786 2 59, 236 2 69, 7 89 ... (restated) 20 20A 140 ,93 4 3,633 647 7,674 (84 ,99 0) (12,224) (10,553) (4,420) (3,120) (9, 048) 866 337 152,075 2, 396 1,005 2 ,96 8 (86,068) (13,5 69) (11 ,95 1) (6,025) (1 ,92 6) (8, 099 ) 1,2 09 242 20 581 – – ... 17 18 20 20A 10 26 22 23 1 ,96 8 20,485 9, 7 39 5,402 3 ,99 9 2,083 830 10,771 – 1 ,94 1 24,260 11,325 5, 590 3,662 1 ,96 4 717 9, 655 – 1,500 24,120 12,523 4,406 3,420 1,843 7 39 7,850 – Assets IAS 1.60 Non-current...

Ngày tải lên: 16/03/2014, 08:09

... 1.35 IFRS 20(a) IAS 1.82(a) IAS 1 .99 IAS 1 .99 IAS 1 .99 IAS 1 .99 IAS 1 .99 IAS 1 .99 IFRS 20(b) IAS 1 .99 Interest income Dividend income3 Net foreign exchange loss3 Net gain from financial instruments ... holders of redeemable shares 14 29, 9 79 18,461 2 ,95 6 2,008 6,668 (6 ,97 8) 15,505 (5 ,99 5) (310) 9, 510 Balance at 31 December 14 In thousands of euro 32,625 29, 9 79 The notes on pages 11 to 77 are ... cash equivalents at 31 December 454 (63) 228 ( 19) 8,271 (17 ,713) (17 ,713) (2) (3) 299 (848) (9, 396 ) 6,668 (6 ,97 8) (178) (488) 15,505 (5 ,99 5) (91 ) 9, 4 19 (17) 71 (3) 51 23 50 (2) 71 The notes on...

Ngày tải lên: 16/03/2014, 14:21

... 104,252 91 ,716 6, 15,268 2,356 497 – 98 4 448 10 11 1,026 1,620 223 325 125,0 19 93, 696 9, 177 81,410 21,067 7,866 65,400 9, 882 111,654 83,148 12,215 9, 738 893 257 665 145 13,365 10,548 125,0 19 93, 696 ... 6,337 8,112 8, 299 – – 501 – 85 8, 299 586 Sub total 38 ,93 1 9, 178 391 48,500 Total assets 78,147 13,178 391 91 ,716 4,850 4,350 – 9, 200 318 220 – – – – 318 220 5,388 4,350 – 9, 738 Assets Financial assets ... (15,075) 4, 498 67 (100) 660 664 482 (782) Net cash used in operating activities 7p31 7p31 (34 ,99 5) 19, 250 185 (1,223) 1,372 1,412 91 7 (97 1) (14,053) (9, 586) (2,000) 26 ,99 1 (9, 670) (1,000) 12 ,90 1 (2,165)...

Ngày tải lên: 23/03/2014, 11:20

... Other financial assets 8.757 6 ,94 9 Current tax assets 85 60 Deferred income tax 85 60 Other assets - - 73, 093 66,5 09 Cash and bank balances 20, 199 19, 778 79, 093 73,5 09 280,000 243,000 Income Statement ... Receivables 18, 490 16, 292 Trade and other receivables 18, 490 16, 292 198 188 Inventories - LIFO 25,364 23,242 Finance lease receivables Prepaid expenses and other current expenses 8 ,95 5 7,137 Other financial ... different financial reporting standards at trial balance level Financial statements – US GAAP Financial statements – IFRS Assets, Current Current Assets Cash and cash equivlalents 20, 199 19, 778 Inventories...

Ngày tải lên: 29/03/2014, 18:20

... Oct 29 199 4 199 3 2008 SEC issues proposed roadmap with timeline and key milestones for moving to IFRS and allowing early adoption for U.S public companies meeting certain criteria 199 6 199 5 2000 ... Timeline 2010 198 8 Securities and Exchange Commission (SEC) issues a policy statement supporting the establishment of mutually acceptable international accounting standards 198 8 199 0 198 9 199 7 SEC encouraged ... public companies meeting certain criteria 199 6 199 5 2000 199 8 199 7 199 9 2002 2001 2002 SEC announces support of Norwalk Agreement between the Financial Accounting Standards Board (FASB) and the International...

Ngày tải lên: 29/03/2014, 18:20

... International Financial Reporting Standards by the IASB New Standards issued by IASB are known as IFRS When referring collectively to IFRS, that term includes both IAS and IFRS List of IFRS IFRS 1, ... International Financial Reporting Standards IFRS 2, Share-Based Payment IFRS 3, Business Combinations IFRS 4, Insurance Contracts IFRS 5, Noncurrent Assets Held for Sale and Discontinued Operations IFRS ... Separate Financial Statements IAS 28, Investments in Associates IAS 29, Financial Reporting in Hyperinflationary Economies IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial...

Ngày tải lên: 11/09/2014, 16:58

... basis for the preparation of financial statements LO Describe the nature and purpose of an adjusted trial balance Illustration 3-25 3-25 Preparing Financial Statements Financial Statements are prepared ... 1/12) Interest payable 3- 19 2,500 2,500 LO Micro Computer Services Inc began operations on August 1, 2014 At the end of August 2014, management attempted to prepare monthly financial statements The ... when cash is received Cash-basis accounting is not in accordance with International Financial Reporting Standards (IFRS) LO Explain the accrual basis of accounting Timing Issues Accrual- vs Cash-Basis...

Ngày tải lên: 15/01/2015, 10:13

Ngày tải lên: 05/09/2012, 16:00

... Corporate financial management The application of financial principals within a corporation to create and maintain value through decision making and proper resource management Corporate financial ... equipment Derivative instruments Contracts such as options and futures whose price is derived from the price of the underlying financial asset Derivative markets Markets for derivative instruments Derivative ... purchase (in the case of a put) the underlying security at the specified strike price 9 Dictionary of Financial and Business Terms Lico Reis – Consultoria & Línguas licoreis@terra.com.br Asymmetry...

Ngày tải lên: 05/10/2012, 08:22