Articles in the IAS 39 Category
IAS 39 »
As many of you already know, IAS 39 states as follow “An entity shall not reclassify any financial instrument into the fair value through profit or loss category after initial recognition. 50B A financial asset to which paragraph 50(c) applies (except a financial asset of the type described in paragraph 50D) may be reclassified out of the fair value through profit or loss category only in rare circumstances.”
EC COMMISSION REGULATION (EC) No 1004/2008 of 15 October 2008 stated that “the amendments to IAS 39 and IFRS 7 allow the reclassification of certain financial instruments out …
EVENTS, FINANCIAL INSTRUMENTS, IAS 21, IAS 39, UK »
IFRS Application for GENERAL Insurers
23 – 24 November, Central London, UK
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This course provides high quality introductory to interme…
EVENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 21, IAS 39, UK »
IFRS Application for LIFE Insurers
15– 16 November, Central London, UK
Visit the Website: http://www.informaglobalevents.com/FKM62276IFLW
10% discount available with VIP Code FKM62276IFLW
This course provides high quality introductory to intermediat…
EVENTS, IAS 39, UK »
Hedge Accounting stands apart from other areas of the IAS 39 replacement project. Rather than simply ‘patch’ existing requirements, the Hedge Accounting rules are being completely re-written. Consequently, the exposure has been hotly deb…
EVENTS, IAS 39, TRAINING »
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A Practical Introduction to
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for General Insurers
Including Case Studies & Worked Examples
26 & 27 October …
FINANCIAL INSTRUMENTS, IAS 39 »
Hello,
Can anyone tell me how the “loss identification period” (the period between the loss event and when the company becomes aware of it) should affect the probability of default in a collective provision model under the current IFRS sta…
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