a taxonomy of financial assets
IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot
Ngày tải lên :
07/03/2014, 16:20
... Funds 11 What about reclassiication of inancial assets and transitional provisions? Reclassification of financial assets Classiication of inancial assets is determined on their initial recognition ... discussion of a potential impact on: the cash lows characteristics assessment for amortised cost classiication for inancial assets; and bifurcation of inancial assets and inancial liabilities ... lows characteristics assessment for amortised cost classiication for inancial assets; bifurcation of inancial assets and inancial liabilities; and a possible ‘fair value through OCI’ classiication...
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In this issue: Fair value measurement of financial assets and financial liabilities pdf
Ngày tải lên :
23/03/2014, 11:20
... a quoted price in an active market for an identical asset or a liability that the entity can access at the measurement date The standard refers to a ‘valuation approach’ as a broad category of ... account characteristics of the asset or liability that market participants would take into account in a transaction for the asset or liability at the measurement date In the case of a financial asset, ... fair value of a financial liability? In general, the approach to determining the fair value of financial liabilities under IAS 39 mirrors that for financial assets (see Question 1) However, IAS...
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Fi8000 Valuation of Financial Assets pot
Ngày tải lên :
29/03/2014, 03:20
... maturity of high and lower grade bond Estimation of Default Risk ☺The determinants of the bond default risk (the probability of bankruptcy) and debt quality ratings are based on measures of financial ... Default Risk and Bond Rating ☺AAA (Aaa) is the top rating ☺Bonds rated BBB (Baa) and above are considered investment-grade bonds investmentbonds ☺Bonds rated lower than BBB are considered ... financial stability: ☺Ratios of earnings to fixed costs; ☺Leverage ratios; g ; ☺Liquidity ratios; ☺Profitability measures; ☺Cash-flow to debt ratios Cash- A complimentary measure is the transition...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
Ngày tải lên :
30/03/2014, 03:20
... income and any receipts are recorded in the functional currency at the rate of exchange at the date of the transaction, or at rates that approximate the actual exchange rates, e.g an average exchange ... at amortised cost, this rate is generally the original EIR In our view, for an available-for-sale inancial asset, a fund may use a new EIR computed based on the fair value at the date of impairment ... currency of denomination of the instrument Interest income is recorded in the functional currency at the rate of exchange at the date of the transaction, or at rates that approximate the actual exchange...
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kindleberger & aliber - manias, panics and crashes; a history of financial crises (2005)
Ngày tải lên :
03/11/2014, 15:30
... international lender of last resort 14 Manias, Panics and Crashes The monetary aspects of manias and panics are important and are examined at length in several chapters The monetarist view – at ... of speculation, a bad harvest, say, along with a railroad mania or an orgy of land speculation, or a bubble in real estate and in stocks at the same time The monetary dimensions of both manias ... the central importance of London in international financial arrangements and the abundant writings by contemporary analysts In contrast Amsterdam was the dominant financial power for much of the...
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Tài liệu The and Social EffEconomic ects of Financial Liberalization: A Primer for Developing Countries pdf
Ngày tải lên :
23/12/2013, 13:15
... that financial deepening (measured by the ratio of financial to real wealth) and increased financial intermediation (measured by the share of financial assets of financial institutions in total financial ... This has concentrated financial activity and decision-making in a few economic organizations and also integrated areas of financial activity earlier separated from one another to ensure transparency ... while financial liberalization does encourage new kinds of financial savings, total domestic savings typically not increase in many cases, and expansion of available financial savings is often the...
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Tài liệu The Economic and Social Effects of Financial Liberalization: A Primer for Developing Countries pptx
Ngày tải lên :
20/01/2014, 19:20
... tích cực vay nợ (kết nghịch) => rủi ro tín dụng cao => người cho vay phản ứng nghịch khơng cho vay, kể người có rủi ro thấp thấp Rủi ro đạo đức (Moral Hazard): Xảy sau giao dịch Người vay có động ... quản trò tài : g q ò Vay nợ khẳng đònh mức độ tín nhiệm/ giá trò doanh nghiệp Tuy vậy, doanh nghiệp vay nợ, rủi ro vơ nợ ( h ù san) cang cao C ù chi phí vơ nợ: ỡ (pha û ) ø Cac hi hí ỡ Chi phí trực ... tài quan điểm Thông tin bất cân xứng cấu trúc tài Khung hoảng tài Khủng hoang tai 4/1/2009 Copyright © 2000 Addison Wesley Longman Slide #14-2 1.Cau trúc tai Cấu truc tài 2.Các quan điểm l a chon...
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Tài liệu Financial crises and bank failures: a review of prediction methods docx
Ngày tải lên :
16/02/2014, 06:20
... Predicting bank performance with financial forecasts: A case of Taiwan commercial banks Journal of Banking and Finance, 28, 2353—2368 Karels, G V — Prakash, A J (1987) Multivariate normality and forecasting ... stochastic DEA Kao and Liu (2004) formulate a DEA model of interval data for use in evaluating the performance of banks Their study makes advance predictions of the performance of 24 Taiwan banks ... 9—33 Canbas, S — Cabuk, A — Kilic, S B (2005) Prediction of commercial bank failure via multivariate statistical analysis of financial structures: the Turkish case European Journal of Operational...
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Tài liệu A Short History of Financial Deregulation in the United States docx
Ngày tải lên :
16/02/2014, 11:20
... intervention was avoided in the name of regulatory forbearance Repealing Glass-Steagall The Glass-Steagall Act of 1933 had established a firm separation between commerce and banking in the financial world ... behalf of the finance industry The repeal of GlassSteagall was a monumental piece of deregulation, but in many ways it ratified the status quo of the time.21 Hands-Off Regulation Many argued that ... deregulation was a boon for national commercial banks, allowing for the formation of “mega-banks.” The Gramm-Leach-Bliley Act was the crowning achievement of decades and millions of dollars worth of...
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Tài liệu The Financial Crisis: A Timeline of Events and Policy Actions ppt
Ngày tải lên :
17/02/2014, 21:20
... financial strength rating to AA, Credit Watch Negative Standard and Poor’s place Ambac’s AAA rating on CreditWatch Negative January 22, 2008 | Federal Reserve Press Release Page of 32 In an intermeeting ... the Capital Purchase Program of the Troubled Asset Relief Program (TARP) The four banks are Bank of Marin Bancorp (Novato, CA), Iberiabank Corporation (Lafayette, LA), Old National Bancorp (Evansville, ... approval of the notice of Bank of America to acquire Countrywide Financial Corporation June 5, 2008 | SEC Filing Standard and Poor’s downgrades monoline bond insurers AMBAC and MBIA from AAA to AA...
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A review of non-financial incentives for health worker retention in east and southern Africa pot
Ngày tải lên :
06/03/2014, 19:20
... countries in east and southern Africa (ESA): Angola, Botswana, DRC, Kenya, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, South Africa, Swaziland, Tanzania, Uganda, Zambia and Zimbabwe There ... Efficiency Index* (and rank) Angola Botswana DRC Kenya Lesotho Madagascar Malawi Mauritius Mozambique Namibia South Africa Swaziland Tanzania Uganda Zambia Zimbabwe HDI rank (and index) 0.275 (181) ... Kenya, Lesotho, Madagascar, Malawi, Mauritius, Namibia, Mozambique, South Africa, Swaziland, Tanzania, Uganda, Zambia and Zimbabwe CONCEPTUAL FRAMEWORK AND METHODS 2.1 Conceptual framework A review...
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A New Database of Financial Reforms pot
Ngày tải lên :
06/03/2014, 19:20
... Database Country name Albania Ecuador Kenya Russia Algeria Egypt Korea Senegal Argentina El Salvador Kyrgyz Republic Singapore Australia Estonia Latvia South Africa Austria Ethiopia Lithuania ... Lithuania Spain Azerbaijan Finland Madagascar Sri Lanka Bangladesh France Malaysia Sweden Belarus Georgia Mexico Switzerland Belgium Germany Morocco Taiwan Bolivia Ghana Mozambique Tanzania Brazil Greece ... Greece Nepal Thailand Bulgaria Guatemala Netherlands Tunisia Burkina-Faso Hong Kong New Zealand Turkey Cameroon Hungary Nicaragua Uganda Canada India Nigeria Ukraine Chile Indonesia Norway United...
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Proposal for a COUNCIL DECISION authorising enhanced cooperation in the area of financial transaction tax potx
Ngày tải lên :
06/03/2014, 19:20
... functioning of the internal market, although those advantages will not accrue, both immediately and fully, at the scale of all 27 Member States10 Risks of fragmentation of the internal market and of a ... declared that they were against any common system of financial transaction tax at the level of the European Union unless an FTT of similar kind were introduced at the global level At that stage, ... Portugal, Slovenia and Slovakia are hereby authorised to establish enhanced cooperation between themselves in the area of the establishment of a common system of financial transaction tax, by applying...
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Audit under fire: a review of the post-financial crisis inquiries ppt
Ngày tải lên :
06/03/2014, 19:20
... is hard to argue that a firm can be external auditor to a company for 30 years without becoming part of the ‘organogram’ of the company, ACCA does not agree with mandatory rotation of firms after ... believe audit training is a crucial part of being an accountant and a blanket ban on the provision of non-audit services to audit clients would start to position audit as a specialist activity, rather ... forward agenda of the international profession, business and society at large www.accaglobal.com/af © The Association of Chartered Certified Accountants, May 2011 20 Contact for further Information...
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Báo cáo khoa học: Relation between domain evolution, specificity, and taxonomy of the a-amylase family members containing a C-terminal starch-binding domain pot
Ngày tải lên :
08/03/2014, 08:20
... CGTases; yellow, acarviose transferase; pink, maltogenic a- amylase; blue, a- amylases from Bacillus and actinomycetes; light blue, a- amylases from fungi and yeast; green, maltotetraohydrolases and ... the a- amylase family, this module has been recognized in enzymes having six of the almost 30 specificities: a- amylase, maltotetraohydrolase, maltopentaohydrolase, maltogenic a- amylase, CGTase, and ... be noted that there is a strong resemblance between the linkers of Aspergillus a- amylase and Aspergillus glucoamylases, indicating that taxonomy rather than the specificity may play a major role...
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Báo cáo " The development of financial systems of ASEAN-5 and Vietnam: A comparative analysis " potx
Ngày tải lên :
14/03/2014, 17:20
... efficiency can reach at a nearly average level of ASEAN-5, and financial broadening have increased after 2005 However, it is proved that the development of financial market in ASEAN-5 is more sustainable ... usually assessed through changes in the relative size of bank and capital market assets as financial systems evolve from predominantly bank-based financial intermediation to capital market finance, ... times as large, with the total financial assets of 80% of GDP on average In Vietnam, financial depth has been a rather shallow with the underdeveloped financial market in comparison to those of ASEAN-5;...
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The Report of the Task Force on Financial Mechanisms for ICT for Development - A review of trends and an analysis of gaps and promising practices ppt
Ngày tải lên :
15/03/2014, 19:20
... in particular countries in sub-Saharan Africa, as well as in the Caribbean and Pacific islands, Central America or Caucasus and Central Asian countries The transaction costs for international ... 4700 kiosks across six states (Madhya Pradesh, Karnataka, Andhra Pradesh, Uttar Pradesh, Maharashtra and Rajasthan) Source: Excerpted from http://itcportal.com/ Smaller and micro scale ICT businesses, ... internationally 45 The members of the DAC are: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, Greece, Italy, Ireland, Japan, Luxembourg, the Netherlands, New Zealand, Norway,...
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PROGRESS IN FINANCIAL SERVICES RISK MANAGEMENT: A SURVEY OF MAJOR FINANCIAL INSTITUTIONS pdf
Ngày tải lên :
22/03/2014, 21:20
... BNP Paribas National Bank of Abu Dhabi CaixaBank North America National Bank of Kuwait Commerzbank Bank of America National Commercial Bank Credit Suisse Bank of Montreal Qatar National Bank Danske ... Arab Bank Alpha Bank Banco de Crédito del Perú Arab Banking Corporation Banco BPI Banco Nacional de Costa Rica BankMuscat Barclays Bank Bancolombia BLOM Bank BBVA Itaú Unibanco FirstRand Bank BNP ... Royal Bank of Canada China International Capital Corporation ING Scotiabank Intesa Sanpaolo State Street Corporation CIMB Group KBC Bank Wells Fargo Commonwealth Bank of Australia Lloyds Banking...
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Financial Accounting: A comprehensive and practical online guide for the basics of financial accounting docx
Ngày tải lên :
29/03/2014, 14:20
... - Advances For more information, please visit: www.kesdee.com of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of of ... Library Library Asset Liability Management Liquidity Management and Contingency Funding Plan Financial Institution Analysis - CAMELS Approach Financial Mathematics Global Banking Supervision Capital ... Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library Library...
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