What people are saying - Write a review
We haven't found any reviews in the usual places.
INTRODUCTION AND FRAMEWORK FOR ANALYSIS 1327
SCOPE AND RELATED ISSUES 2946
RECOGNITION AND DISCONTINUING RECOGNITION 4772
12 other sections not shown
Accounting Standards altemative amount anticipated transactions asset or liability assets and ﬁnancial assets and liabilities balance sheet carrying value changes Chapter comprehensive income concem considered contractual rights cost basis cost-based credit risk debt deﬁned deﬁnition derivatives designated hedges developed difﬁcult disclosure discontinuing recognition Discussion Paper enterprise enterprise’s example expected exposure draft fair value measurement FASB ﬁnancial assets ﬁnancial instruments ﬁnancial liabilities ﬁnancial risk management ﬁnancial statements ﬁxed rate forward contract future cash ﬂows future transactions gains and losses hedge accounting hedges of anticipated historical cost IASC Framework initial recognition interest rate interest rate swaps investment issues losses on ﬁnancial market rate measured at fair measurement of ﬁnancial measuring ﬁnancial non-ﬁnancial assets option paragraph presentation principles proposed proﬁt and loss proposed principles realised recognition and measurement reﬂect require result risk exposures SFAS signiﬁcant speciﬁc statement of proﬁt Steering Committee believes Steering Committee proposes transferor value of ﬁnancial