Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy - Repository of University of Wroclaw

Skip to main menu
Skip to search engine
Skip to content
Skip to footer

Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy

Download

Title: Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy

PLMET:

click here to follow the link

Alternative title:

Changes in the international financial reporting standards regarding financial instruments as an answer to the financial crisis

Creator:

Żukowska, Jolanta

Description:

Od 2013 pt.: Ekonomia - Wroclaw Economic Review

Abstract:

IAS 39 contains several requirements for the presentation of information regarding fi nancial instruments. The regulations were complex and diffi cult to implement, and at the same time they did not emphasise the need to disclose the risk associated with fi nancial instruments. The next standard, IFRS 7, includes not only the requirement to disclose credit risk, liquidity risk and market risk, but also the requirement to disclose the signifi cance of fi nancial instruments for the entity’s fi nancial position and performance, the nature and scope of risks resulting from fi nancial instruments as well as how those risks are managed. The standard preceded the crisis and became an initial solution in reducing it. The amendments to the IFRS 7 from 2009 were to ensure reliable valuation of fi nancial instruments at fair value. From that moment on, the lowest level information determines the valuation of the instrument. If the data is unobservable, then the instrument is categorised in the lowest level. The new IFRS 9 introduced several simplifi cations. The requirement to separate embedded derivatives from the basic fi nancial instrument as well as the requirement to reclassify the instrument if the business model has not changed were both abandoned. The necessity for disclosure and evaluation of the risk associated with fi nancial instruments as well as for the presentation of the ways this risk is managed remained. The hierarchy of valuation at fair value was also not changed. All these activities are to help overcome the fi nancial crisis as well as limit the possibility of such crises occuring in the future

Place of publishing:

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

Identifier:

oai:repozytorium.uni.wroc.pl:96332 ; ISSN 2084-4093

Language:

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3535. Ekonomia, ISSN 2084-4093 ; 19/2 s. 9-21

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2013

Autor opisu:

Subject and keywords:

financial instrument fair value amortised cost the risk associated with financial instruments limiting the financial crisis

Object collections:

RUW > Faculty of Law, Administration and Economics

RUW > Faculty of Law, Administration and Economics > Articles

Last modified:

Nov 4, 2020

In our library since:

Sep 20, 2019

Number of object content hits:

19

Number of object content views in PDF format

25

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/101704

Show description in RDF format:

Show description in OAI-PMH format:

Acta Universitatis Wratislaviensis. Ekonomia

Edition name	Date
Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy	Nov 4, 2020

Objects

Similar

Pojęcie „środków budżetowych” w ukraińskim ustawodawstwie

Ilnytskyi, Oleh Miemiec, Wiesława. Red. Uniwersytet Wrocławski. Katedra Prawa Finansowego

czasopisma czasopisma online

Factoring instytucją współczesnego finansowania działalności gospodarczej

Koćwin, Julitta Olszewski, Leon (1940- ). Red.

czasopisma online

A Taxation mechanism of financial instruments in Poland

Ćwiąkała-Małys, Anna Jabłoński, Mariusz. Red. Kornobis-Romanowska, Dagmara. Red.

czasopisma (wydawnictwa ciągłe) artykuł

Pochodne oraz strukturyzowane instrumenty finansowe - "sprawcy" czy "ofiary" ostatniego kryzysu finansowego?

Świderski, Andrzej Fojcik-Mastalska, Eugenia (1943- ). Red. Rutkowska-Tomaszewska, Edyta. Red. Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego

2010

książka

Criminal legal protection of the capital market based on the example of illegal activity related to trading of financial instruments

Ochman, Piotr Kalisz, Tomasz. Red.

Crisis of the system of own resources of the European Union and proposals for the future

Mocoroa, Isabel Vega Olszewski, Leon (1940- ). Red.

czasopisma online

The role of financial statements in decision making process in company

Maruszczak, Krzysztof Ćwiąkała-Małys, Anna. Red. Rutkowska-Tomaszewska, Edyta. Red. Zalcewicz, Anna. Rec.

ebook

Instrumenty prawne służące ograniczeniu skutków kryzysu finansowo-gospodarczego w strefie euro Unii Europejskiej. Uwagi ogólne

Majchrzak, Kamila Sadowski, Mirosław (1964- ). Red.

2013

książka

More

Contact details

Address

Wroclaw University Library
st. Fryderyka Joliot-Curie 12
50-383 Wroclaw, Poland

Phone

(+48) 71 346 31 10
(+48) 71 346 31 66

E-Mail

sin.bu@uwr.edu.pl

Visit us!

https://www.bu.uni.wroc.pl/en

This page uses 'cookies'. More information