Essays about: "IAS 32"
Found 2 essays containing the words IAS 32.
University essay from Göteborgs universitet/Graduate School
Abstract : MSc in Accounting.... READ MORE
2. Reclassifications of financial intstruments in the Nordic countries : The effects of the reclassification amendments on Nordic banks financial statements of 2008 and 2009University essay from Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering
Abstract : Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. READ MORE