The IASB’s first step in the project about macro hedge accounting will be to identify the information needs of constituents; considering recognition and measurement requirements will follow. Addressing dynamic interest rate risk management also will be a priority. Finally, the Board decided to form an expert advisory panel at a later stage in the project once it clarifies the qualifications of panel members and the issues that the panel would discuss.
The Board discussed conceptual and application challenges in distinguishing between financial instruments with characteristics of liabilities and equity. The initial efforts in the project will identify the characteristics of claims that create these challenges and later efforts will explore the possible resolutions, which may include amending IAS 32, Financial Instruments: Presentation, or the definitions of a liability or equity.
Read KPMG ISG’s IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting:
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/ifrs-newsletters/Documents/FI-newsletter-2015-23a.pdf
The Board discussed conceptual and application challenges in distinguishing between financial instruments with characteristics of liabilities and equity. The initial efforts in the project will identify the characteristics of claims that create these challenges and later efforts will explore the possible resolutions, which may include amending IAS 32, Financial Instruments: Presentation, or the definitions of a liability or equity.
Read KPMG ISG’s IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting:
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/ifrs-newsletters/Documents/FI-newsletter-2015-23a.pdf
Les médias du groupe Finyear
Lisez gratuitement :
Le quotidien Finyear :
- Finyear Quotidien
La newsletter quotidienne :
- Finyear Newsletter
Recevez chaque matin par mail la newsletter Finyear, une sélection quotidienne des meilleures infos et expertises de la finance d’entreprise et de la finance d'affaires.
Les 4 lettres mensuelles digitales :
- Le Directeur Financier
- Le Trésorier
- Le Credit Manager
- Le Capital Investisseur
Le magazine bimestriel digital :
- Finyear Magazine
Un seul formulaire d'abonnement pour recevoir un avis de publication pour une ou plusieurs lettres
Le quotidien Finyear :
- Finyear Quotidien
La newsletter quotidienne :
- Finyear Newsletter
Recevez chaque matin par mail la newsletter Finyear, une sélection quotidienne des meilleures infos et expertises de la finance d’entreprise et de la finance d'affaires.
Les 4 lettres mensuelles digitales :
- Le Directeur Financier
- Le Trésorier
- Le Credit Manager
- Le Capital Investisseur
Le magazine bimestriel digital :
- Finyear Magazine
Un seul formulaire d'abonnement pour recevoir un avis de publication pour une ou plusieurs lettres
Autres articles
-
TMS Network (TMSN) Powers Up As Cryptocurrency Domain Appears Unstoppable. What Does This Mean For Dogecoin (DOGE) and Solana (SOL)?
-
The Growing Popularity of Crypto Payments: Could TMS Network (TMSN), Alchemy Pay (ACH), and Ripple (XRP) Lead The Way Despite The Whales?
-
DigiFT DEX Raises $10.5M in Pre-Series A Funding Led by Shanda Group
-
Giddy Wallet Announces First-Ever Autogas Feature for Polygon
-
Tezos (XTZ) and Cardano (ADA) Investors Stake Tokens for Passive Income -- Here's Why They Should Invest In TMS Network (TMSN) Instead