PDF-Accounting for Derivatives: Advanced Hedging under IFRS 9 The Wiley Finance Series

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Accounting for Derivatives: Advanced Hedging under IFRS 9 The Wiley Finance Series: Transcript

The Benefits of Reading Books. brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. accounting . Principi contabili e informativa finanziaria. Prof.ssa Pucci Sabrina. a.a. .201. 3-2014. 1. Risk. . definition. Risk is an abstract term (we are all faced with risk in our everyday lives). 16. Appendix 16A. Hedging. Derivatives Used For Hedging. Organizations face economic and financial risks . Hedging is the use of derivatives to hedge these risks. Hedging . has value because it generally . www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy. accounting . Principi contabili e informativa finanziaria. Prof.ssa Pucci Sabrina. a.a. .201. 3-2014. 1. Risk. . definition. Risk is an abstract term (we are all faced with risk in our everyday lives). BS Accounting. BS Finance. Dept. of Accounting & Law. Program Objective. . To develop Accounting and Finance professionals with world class competencies and ethical standards. To provide opportunities for young professionals to acquire not only undergraduate academic degree but Professional certification in Accounting and Finance, under this program.. Isabel Wang. Associate professor . Department of Accounting . & Information Systems. Broad School of Business. Michigan State University. Friedman (2005): the world is flat... . However, accounting is still diverse.. www.pwc.com. IFRS 13 Fair Value Measurement. Objectives. Provide single source of guidance . Clarify definition of fair value. Provide clear framework for measuring fair value . Enhance fair value disclosures. The Desired Brand Effect Stand Out in a Saturated Market with a Timeless Brand IFRS 16 and IFRS 17 – Looking Back, Looking Forwards IFRS 16 IFRS 16 and 17 2 What is IFRS 16? Challenges The leases standard: introduced in the private sector for reporting periods beginning on or after 1st Jan 2019, but delayed in the

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