TAILIEUCHUNG - IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9

In the developed capital market, AMCs offer wider varieties of fund objectives and policies responding to investor risk preferences. Specialized equity funds focus on narrow industry segments dominate . asset management industry (Bogle (2005)). Management fees of equity funds can be viewed as the indicator of security selection and portfolio management skills of fund managers. Nazir and Nawaz (2010) documented that higher management fees lead to higher total fund returns reflecting in higher risk adjusted return or Sharpe’s ratio. . | cutting through complexity IFRS FOR INVESTMENT FUNDS May 2012 Issue 4 Welcome to the series Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS. It discusses the key requirements and includes guidance and illustrative examples. The issues cover such topics as presentation and measurement of financial assets carried at fair value liability vs equity classification for financial instruments issued by investment funds and segment reporting. This series considers accounting issues from currently effective IFRS as well as forthcoming requirements. Further discussion and analysis about IFRS is included in our publication Insights into IFRS. In this issue Classification of financial assets and liabilities under IFRS 9 IFRS 9 Financial Instruments is to supersede IAS 39 Financial instruments Recognition and Measurement. Its classification requirements represent a significant change from IAS 39 for financial assets and a limited one for financial liabilities. This publication covers the following key questions related to classification under IFRS 9 which may be of particular interest to investment funds. 1. What are the new classification requirements for financial assets 2. How are debt investments classified 3. How is the objective of the business model in which the asset is held assessed 4. Are the cash flows solely payments of principal and interest 5. How are contractually linked instruments classified 6. How are debt investments classified on initial application of IFRS 9 7 How are investments in equity instruments classified 8. How are investments in equity instruments classified on initial application of IFRS 9 9. How are financial liabilities classified 10. What are the new presentation requirements for financial liabilities designated at fair value through profit or loss 11. What about reclassification of financial assets and transitional provisions The standard is .

• Quỹ đầu tư
• problems
• preferred management
• style
• four contexts
• offering exam
• leaders realize
• Tutorial Problems
• Fluid Mechanics
• Some fundamental problems
• Present about problems
• Some problems in contrastive descript
• Comparison of performances
• Problems of prediction
• A classification of outcomes
• Fourier analysis
• Boundary value problems
• Theory fourier analysis
• Problems fourier analysis
• Orthogonal functions
• Practical paediatric problems
• Gastrointestinal system
• Biliary problems
• Urinary tract problems
• Paediatric ophthalmology
• Principles of ambulatory medicine
• Cardiovascular problems
• Musculoskeletal problems
• Selected problems of the eyes
• Common disorders of the skin
• Selected general surgical problems
• Neurologic problems
• BMC Pediatrics
• Late preterm
• Early term
• Emotional problems
• Behavioral problems
• Internalizing problems
• Externalizing problems
• Profitability and market capitalization
• Implementation of IFRS
• Problems of adoption
• Company related problems
• Investor’s related problems and government agency related problems
• Fouried integrals
• Bessel functions
• Community child health
• Learning difficulties
• Neonatal medicine
• Problems of infection
• Journal of technology and science education
• Collaborative activities for solving multi step problems
• Solving multi step problems in general chemistry
• Solving multi step problems
• The relatve partcipaton of instructor students
• Gambling problems
• Significant others
• Mental health first aid
• Signs of gambling problems
• Gambling Behaviour Checklist
• Behavioural problems
• Tribal children behavioural problems
• Anganwadi children
• Correlates of behavioural problems
• Tribal children attending Anganwadis
• Urogenital and psychological problems
• Menopausal problems
• Prevalence of menopause
• Menopausal problems among women
• Experienced menopause
• System vector quasi equilibrium problems
• Fixed point theorem
• Variational inequality problems
• Quasi equilibrium problems
• Hausdorff topological vector spaces
• Preventive care
• Infectious disease
• Urologic problems
• Hematologic problems
• Pulmonary problems
• Problems faced by camel leather artisans
• Camel leather artisans in Rajasthan
• Problems faced
• Camel leather artisans
• Mitigating the problems of artisans
• Power sector and automobile sector
• Re occurring Problems
• Common & repeated problems
• Personal day to day problems
• Reoccurring of problems
• Solving problems
• Math teaching method
• Secondary school students
• Solving mathematics problems
• Solving mathematical problems
• Clinical Problems
• Clinical Problems in dentistry
• Medical emergencies
• Medical Matters
• Clinical Cases
• Procedural Problems
• báo cáo hóa học
• công trình nghiên cứu về hóa học
• tài liệu về hóa học
• cách trình bày báo cáo
• báo cáo khoa học