enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 28: SIC 5: Classification of Financial Instruments - Contingent Settlement Provisions 1997 June 1, 1998: January 1, 2005: IAS 32: SIC 6: Costs of Modifying Existing Software 1997 June 1, 1998: January 1, 2005: IAS 16: SIC 7: Introduction of the Euro: 1997 June 1, 1998: SIC 8: First-Time Application of IASs as the Primary Basis of Accounting ...

  3. Financial instrument - Wikipedia

    en.wikipedia.org/wiki/Financial_instrument

    Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership, interest in an entity or a contractual right to receive or deliver in the form of currency (forex); debt (bonds, loans); equity (); or derivatives (options, futures, forwards).

  4. IFRS 7 - Wikipedia

    en.wikipedia.org/wiki/IFRS_7

    IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. [ 1 ]

  5. Foreign exchange hedge - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_hedge

    The International Accounting Standards IAS 32 and 39 help to give further direction for the proper accounting of derivative financial instruments. IAS 32 defines a “financial instrument” as “any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity”. [4]

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. This for example occurred with the ...

  7. Foreign currency convertible bonds - Wikipedia

    en.wikipedia.org/wiki/Foreign_currency...

    Under International Financial Reporting Standards (IFRS) provisions, a company must mark-to-market the amount of its outstanding bonds. [2] The relevant provisions for FCCB accounting are International Accounting Standards: IAS 39, IAS 32 and IFRS 7.

  8. Trump advisers seek to shrink or eliminate bank regulators ...

    www.aol.com/news/trump-advisers-seek-shrink...

    (Reuters) -U.S. President-elect Donald Trump's transition team is exploring ways to significantly reduce, merge, or even eliminate the top bank regulators in Washington, the Wall Street Journal ...

  9. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    The Agency for financial support of agriculture and rural development, as well as the National fund within the Ministry of Finance use IPSAS accrual basis for the purposes of reporting to the European Commission on the use of the IPARD (Instrument for pre-accession assistance in rural development) funds.