AFS versus FVTOCI : twins or siblings?
Year of publication: |
2017
|
---|---|
Authors: | Petchchedchoo, Pattanant ; Orapin Duangploy |
Published in: |
International journal of business. - Taichung, Taiwan : College of Management, Chaoyang University of Technology, ISSN 1083-4346, ZDB-ID 1315114-9. - Vol. 22.2017, 1, p. 55-67
|
Subject: | IAS 39 | IFRS 9 | classification and measurement of financial assets | impairment loss | hedge accounting | banks | regulatory capital management | IFRS | Hedging | Basler Akkord | Basel Accord | Rechnungswesen | Accounting |
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