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" The amount of change in the financial liability's fair value that is not attributable to changes in market conditions; • The method used to determine the effects of the changes from a benchmark interest rate; • Where an impairment of a financial asset... "
Risk Analysis for Islamic Banks - Strana 209
autor/autoři: Hennie van Greuning, Zamir Iqbal - 2008 - 309 str.
Úplné zobrazení - Podrobnosti o knize

International Financial Reporting Standards: A Practical Guide

Hennie van Greuning - 2006 - 314 str.
...loans and receivables designated as fair value through profit or loss. • Disclosure the amount of the change in the financial liability's fair value that...reduction to the carrying amount of the receivable), a reconciliation of changes in carrying amounts in that account during the period, for each class of...
Úplné zobrazení - Podrobnosti o knize




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