Von dem Buch The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 haben wir 2 gleiche oder sehr ähnliche Ausgaben identifiziert!
Falls Sie nur an einem bestimmten Exempar interessiert sind, können Sie aus der folgenden Liste jenes wählen, an dem Sie interessiert sind:
100%: Kraljevic, Kristina: The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (ISBN: 9783346214416) Grin Verlag 7/29/2020, Erstausgabe, in Englisch, Taschenbuch.Nur diese Ausgabe anzeigen…
100%: Kraljevic, Kristina: The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (eBook, PDF) (ISBN: 9783346214409) 2019, in Englisch, auch als eBook.Nur diese Ausgabe anzeigen…
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9
8 Angebote vergleichen
Bester Preis: € 44,99 (vom 01.09.2020)1
Symbolbild
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (Paperback) (2020)
~EN PB NW FEISBN: 9783346214416 bzw. 3346214419, vermutlich in Englisch, GRIN Verlag, N/A, Taschenbuch, neu, Erstausgabe.
Von Händler/Antiquariat, The Book Depository EURO [60485773], London, United Kingdom.
Language: English. Brand new Book. Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income.This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9.
Language: English. Brand new Book. Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income.This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9.
2
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (2019)
~EN PB NWISBN: 9783346214416 bzw. 3346214419, vermutlich in Englisch, GRIN Verlag, Taschenbuch, neu.
Lieferung aus: Deutschland, Versandkosten nach: Deutschland, Versandkostenfrei.
Von Händler/Antiquariat, buecher.de GmbH & Co. KG, [1].
Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9. Versandfertig in 6-10 Tagen, Taschenbuch, Neuware, Offene Rechnung (Vorkasse vorbehalten).
Von Händler/Antiquariat, buecher.de GmbH & Co. KG, [1].
Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9. Versandfertig in 6-10 Tagen, Taschenbuch, Neuware, Offene Rechnung (Vorkasse vorbehalten).
3
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (eBook, PDF) (2019)
~EN NWISBN: 9783346214409 bzw. 3346214400, vermutlich in Englisch, GRIN Verlag, neu.
Lieferung aus: Österreich, Sofort per Download lieferbar, Versandkostenfrei innerhalb von Deutschland.
Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9.
Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position "other comprehensive income" (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & LâEUR(TM)s and has been revised in the course of the IFRS 9.
4
Symbolbild
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (2017)
~EN PB NW RPISBN: 9783346214416 bzw. 3346214419, vermutlich in Englisch, GRIN Verlag, Taschenbuch, neu, Nachdruck.
Von Händler/Antiquariat, Ria Christie Collections [59718070], Uxbridge, United Kingdom.
PRINT ON DEMAND Book; New; Publication Year 2017; Fast Shipping from the UK.
PRINT ON DEMAND Book; New; Publication Year 2017; Fast Shipping from the UK.
5
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9
~EN PB NW FEISBN: 3346214419 bzw. 9783346214416, vermutlich in Englisch, GRIN Verlag, Taschenbuch, neu, Erstausgabe.
Die Beschreibung dieses Angebotes ist von geringer Qualität oder in einer Fremdsprache. Trotzdem anzeigen
6
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9
~EN NW EB DLISBN: 9783346214409 bzw. 3346214400, vermutlich in Englisch, Droemer, München, Deutschland, neu, E-Book, elektronischer Download.
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 ab 34.99 EURO.
7
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (Paperback or Softback) (2020)
~EN PB NWISBN: 9783346214416 bzw. 3346214419, vermutlich in Englisch, Grin Verlag 7/29/2020, Taschenbuch, neu.
Von Händler/Antiquariat, BargainBookStores [1033621], Grand Rapids, MI, U.S.A.
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9.
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9.
8
The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 (2020)
EN PB NW FEISBN: 9783346214416 bzw. 3346214419, in Englisch, 120 Seiten, GRIN Verlag, Taschenbuch, neu, Erstausgabe.
Neu ab: 44,99 € (2 Angebote)
Zu den weiteren 2 Angeboten bei Amazon.de
Lieferung aus: Deutschland, Auf Lager. Lieferung von Amazon, Versandkostenfrei.
Von Händler/Antiquariat, Amazon.de.
GRIN Verlag, Taschenbuch, Ausgabe: 1. Publiziert: 2020-07-29T00:00:01Z, Produktgruppe: Book.
Von Händler/Antiquariat, Amazon.de.
GRIN Verlag, Taschenbuch, Ausgabe: 1. Publiziert: 2020-07-29T00:00:01Z, Produktgruppe: Book.
Lade…