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1 sty 1991 · IAS 30 is a standard that prescribes presentation and disclosure requirements for banks and similar financial institutions. It covers topics such as income and expense classification, asset and liability grouping, fair value, contingencies, risks, and off-balance sheet items.
- Global
Correction list for hyphenation. These words serve as...
- Login
Chętnie wyświetlilibyśmy opis, ale witryna, którą oglądasz,...
- United Kingdom
IAS 30.13 and IAS 30.23 include guidelines for the limited...
- Disclosures
The Standard would replace IAS 30 Disclosures in the...
- Global
IFRS 7 is the International Financial Reporting Standard that sets out the disclosure requirements for financial instruments. It replaced IAS 30 in 2005 and has been amended several times since then, most recently by Interest Rate Benchmark Reform in 2019 and 2020.
In April 2001 the International Accounting Standards Board (Board) adopted IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, which had originally been issued by the International Accounting Standards Committee in August 1990.
13 kwi 2023 · IAS 30 is a global accounting standard that sets out the disclosure requirements for banks and similar financial institutions. It requires them to provide information about their financial position, performance, and risk management practices, such as loan portfolio, funding, market risk, credit risk, liquidity risk, and capital adequacy.
10 paź 2024 · IAS 30 is an International Accounting Standard that requires banks and similar financial institutions to disclose information about their activities, risks and performance. It was superseded by IFRS 7 in 2007 and is no longer effective.
This training can help in understanding IAS 30 by providing a comprehensive overview of financial reporting and disclosure requirements for banks and similar financial institutions.
IFRS 7, Financial Instruments: Disclosures, applies to all entities that have financial instruments and requires them to report on their risks and how they are managed. It supersedes IAS 30 and adds new disclosures on market sensitivity, risk management and capital objectives.
