In this issue: Fair value measurement of financial assets and financial liabilities pdf
... representative of fair value. Financial assets and liabilities with offsetting positions in market risk(s) or credit risk IFRS 13 permits an exception to measure the fair value of a group of financial assets ... infrequently. IFRS FOR INVESTMENT FUNDS September 2012, Issue 5 In this issue: Fair value measurement of financial assets and financial li...
Ngày tải lên: 23/03/2014, 11:20
... Insights intoIFRS. In this issue: Presentation and measurement of financial assets carried at fair value This issue covers the presentation and measurement of financial assets carried at fair value ... recognised in other comprehensive income is the and losses comprehensive difference between the fair value at the beginning and the end of the repo...
Ngày tải lên: 30/03/2014, 03:20
... change in fair value of financial liability designated at fair value through profit or loss Amount attributable to changes in credit risk Other changes in fair value Other comprehensive income Profit ... risk of the underlying pool of instruments. This condition would be met in respect of a tranche if, for example, in the event of the underlying pool of...
Ngày tải lên: 07/03/2014, 16:20
IN THIS ISSUE: LIABILITY VS EQUITY CLASSIFICATION FOR FINANCIAL INSTRUMENTS ISSUED BY INVESTMENT FUNDS doc
... change in recognised net assets, or change in fair value of recognised and unrecognised net assets of the issuer; and • the effect of substantially restricting or fixing the residual return to instrument ... liability component meeting the The component of the instrument meeting the definition of equity in accordance with the general requirements of IAS 32 and...
Ngày tải lên: 07/03/2014, 16:20
Tài liệu The Centrality of Money, Credit, and Financial Intermediation in Marx’s Crisis Theory: An Interpretation of Marx’s Methodology pptx
... collapse in commodity prices and a ‘fleeing’ to the money-form. When financial intermediation is fully integrated in the model, the money crisis includes falling prices for financial assets, rising ... codetermination of the timing of the crisis; and, (4) the deepening and widening of the contraction. A full treatment of Marx’s analysis of the relationship between c...
Ngày tải lên: 16/02/2014, 03:20
IN THIS ISSUE: SEGMENT REPORTING potx
... set of financial information or review financial information with different levels of supporting documentation. Judgement is necessary in determining the single set of operating segments, and ... argue that they are involved in only a single business activity or industry, i.e. investment management. However, determination of the industry in which a business component of an...
Ngày tải lên: 07/03/2014, 16:20
Surfing the waves of globalization - Asia and financial lobalization in the context of the trilemma
... ĐẠI HỌC KINH TẾ TP HCM KHOA SAU ĐẠI HỌC TIỂU LUẬN TÀI CHÍNH QUỐC TẾ ĐỀ TÀI: SURFING THE WAVES OF GLOBALIZATION: ASIA AND FINANCIAL LOBALIZATION IN THE CONTEXT OF THE TRILEMMA ... Diamond cho nền kinh tế tư nhân ( B ) nền kinh tế châu á ( C) nến kinh tá châu mỹ la tinh ( d) khác. Mặc dầu các dự án được tóm tắt trong bảng 5 thì không khớp với thực tế cảu nền...
Ngày tải lên: 15/03/2014, 11:21
Measurement of Color, Gloss, and Translucency of White Salted Noodles- Effects of Water Addition and Vacuum Mixing.pdf
... understanding of translu- cency and gloss. An increase in water addition to dough from 30 to 35% resulted in a decrease in lightness (L*) and an increase in redness (a*) and yellowness (b*) values ... 100 where * indicates ABNY is only an approximate value because of the loss of dry matter including salt during boiling; and ** indi- cates the moisture content of...
Ngày tải lên: 16/12/2012, 15:25
The economics of money, banking, and financial markets (bản Tiếng Việt)
Ngày tải lên: 14/08/2013, 11:42