Essays about: "IAS 32"

Found 2 essays containing the words IAS 32.

  1. 1. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

    University essay from Göteborgs universitet/Graduate School

    Author : Osama Masri; Daniel Mörner; [2017-08-09]
    Keywords : Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

    Abstract : MSc in Accounting.... READ MORE

  2. 2. Reclassifications of financial intstruments in the Nordic countries : The effects of the reclassification amendments on Nordic banks financial statements of 2008 and 2009

    University essay from Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering

    Author : Madeleine Sturk; Marina Valkonen Evertsson; [2010]
    Keywords : Asset-backed securities; collateralized debt obligations; fair-value; financial instruments; IAS 32; IAS 39; IFRS 7; amendments to IAS 39 IFRS 7; mortgage-backed securities; global financial crisis of 2008 09.;

    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