Financial instruments : IFRS-9 : impairment / James F. Green, CPA-IL.
2017
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Details
Title
Financial instruments : IFRS-9 : impairment / James F. Green, CPA-IL.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, Inc., [2017]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5186.
Formatted Contents Note
Detailed analysis. Introduction
Scope of the guidance
Appropriate information
Monitoring credit risk
Estimating expected credit losses
Subsequent accounting other than for impairment
Credit-risk disclosures
Adoption of the expected credit losses model
Working papers.
Scope of the guidance
Appropriate information
Monitoring credit risk
Estimating expected credit losses
Subsequent accounting other than for impairment
Credit-risk disclosures
Adoption of the expected credit losses model
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5186, Financial Instruments: IFRS 9--Impairment, examines how an entity accounts for impairment of nonderivative financial assets under International Financial Reporting Standards (IFRSs). The Portfolio focuses on the requirements of IFRS 9, Financial Instruments (July 2014)."
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 11, 2017; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in