Search results
IFRS 7 was also amended in October 2010 to require entities to supplement disclosures for all transferred financial assets that are not derecognised where there has been some continuing involvement in a transferred asset.
26 kwi 2019 · The commitment results from the contract. The customer can decide to take the loan within 2 months of signing the initial contract. If the customer decides to take out a loan, I have to grant the loan. The probability that the customer will benefit from the loan is over 50%.
IFRS 9.B3.1.2 Planned but uncommitted future transactions, no matter how likely, are not financial assets because they do not represent situations in which the entity becomes a party to a contract.
7 wrz 2020 · A committed loan will not be withdrawn by the lender unless certain events of default (for example, non-payment by the borrower, non-compliance with financial ratios, cross default with other indebtedness of the borrower and/or its other group members) occurs.
IFRS 7 requires entities to provide disclosures in their financial statements that enable users to evaluate: the significance of financial instruments for the entity’s financial position and performance.
20 lut 2017 · (e) gross loan commitments. Such undiscounted cash flows differ from the amount included in the statement of financial position because the amount in that statement is based on discounted cash flows. When the amount payable is not fixed, the amount disclosed is determined by reference to the conditions existing at the end of the reporting period.
The objective of this IFRS is to require entities to provide disclosures in their financial statements that enable users to evaluate: (a) the significance of financial instruments for the entity’s financial position and performance; and. (b)
