IAS 39 reclassification choice and analyst earnings forecast properties

• Main Authors: LIM, Chee Yeow, LIM, Chu Yeong, LOBO, Gerald J.
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2013
• 主題: Accounting; Portfolio and Security Analysis
• 在線閱讀: 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...