IAS 39 reclassification choice and analyst earnings forecast properties

• المؤلفون الرئيسيون: LIM, Chee Yeow, LIM, Chu Yeong, LOBO, Gerald J.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2013
• الموضوعات: Accounting; Portfolio and Security Analysis
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/948; https://ink.library.smu.edu.sg/context/soa_research/article/1947/viewcontent/IAS39ReclassificationChoice_2013_pp.pdf

In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair valu...