Essays about: "IAS 32"

Found 3 essays containing the words IAS 32.

  1. 1. Hybrid Instruments and the Role played by Credit Rating Agencies and IAS 32

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Federico Renzi; Christoffer Abrahamsson; [2023]
    Keywords : Hybrid Instruments; IAS 32; Credit Rating; Equity; Debt;

    Abstract : Financial instruments with characteristics of equity (FICEs) are complex securities that have features lying in between equity and liability, making their classification particularly challenging. This paper has therefore explored several under-researched areas related to the issuance of FICEs by publicly trading European companies. READ MORE

  3. 2. 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 : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. READ MORE

  4. 3. 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 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