Global ETD Search

The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009

Modimakwane, Winnie TebogoDepartment of Finance and Tax2020

The International Accounting Standard Board (IASB) introduced an amendment to the International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) and to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) on 13 October 2008. …

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Abbildung konventioneller Asset Backed Securities-Transaktionen im IFRS-Abschluss - Anwendung und kritische Würdigung des Abgangs- und Abbildungskonzepts von IAS 39 und SIC-12 unter Berücksichtigung von Fortentwicklungsmöglichkeiten und Aspekten der Abschlussprüfung

Feld, Klaus-PeterUniversität Ulm

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When is a debt bad or doubtful in terms of the Income Tax Act?

Hartley, RyanDepartment of Finance and Tax2018

… light of the change of accounting standards from IAS 39 to IFRS 9. There are no specific requirements for a debt to become bad or doubtful. Whether a debt is bad is a factual question taking into account all relevant facts. Whether a debt is doubtful and the extent of the allowance granted is …

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