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- W2494552021 abstract "This chapter discusses how the International Financial Reporting Standards (IFRS) emerged by the end of the 1990s to promote a presentation of company income that was uniform worldwide. The accounting standards consist of the International Financial Reporting Standards (IFRS) along with International Accounting Standards (IAS). The chapter also discusses the impact of IFRS on Asset and Liability Management (ALM). The most important IAS for A/L managers is IAS 39 (Financial Instruments: Recognition and Measurement), which deals with the measurement of financial instruments and with their recognition. Before the introduction of IFRS, many countries did not recognize derivatives as financial instruments and recognized them as off-balance sheet instruments. The introduction of IFRS obliges the A/L manager to be aware of the accounting standard. Before each new hedging operation, each new investment, each new debt issue, the A/L manager has to know how this operation will be recognized." @default.
- W2494552021 created "2016-08-23" @default.
- W2494552021 creator A5039845061 @default.
- W2494552021 date "2012-01-02" @default.
- W2494552021 modified "2023-10-14" @default.
- W2494552021 title "IFRS and IAS Accounting" @default.
- W2494552021 doi "https://doi.org/10.1002/9781119209133.ch5" @default.
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