An alternative way would be to recognise and measure each of the disaggregated parts based on the guidance under IFRS 9 and IAS 39 (as if they were acquired/ ...

Under the IASB Framework and many of the standards under IFRS, only one party can recognise an asset as its asset unless the parties are joint owners of the ...

16 апр. 2021 г. · IFRS 15 - Revenue from Contract with Customers (replaced IAS 18 and IAS 11) provides a revenue recognition model for the type of contract “Repurchase Agreement”

The accounting for repos depends on whether (1) it is a repurchase-to-maturity transaction and (2) the transfer of the underlying financial asset qualifies for ...

(a) The financial assets to be repurchased or redeemed are the same or substantially the same as those transferred. (b) The agreement is to repurchase or ...

29 янв. 2013 г. · This paper considers possible clarifications to the proposed accounting for repurchase agreements in paragraphs IG38—IG48/B38—B48 of the ...

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Опубликовано: 5 окт. 2020 г.

25 мая 2021 г. · In this post, we discuss the accounting requirements under ASC 860, Transfers and Servicing and walk through an example repurchase transaction.

Based on IFRS 15, the repurchase transaction should be treated as a financing arrangement that does not give rise to revenue.

14 окт. 2021 г. · For regulatory reporting purposes, a repurchase agreement is not accounted for as a sale, even though the confirmation sent to the contra-party ...