IAS 32 and Interest rate risk: Difference between pages

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International Accounting Standard 32, dealing with financial instruments: presentation.
The risk associated with a change in interest rates.  
Issued by the International Accounting Standards Board.  
This may take several forms; increasing interest cost, changing market value of debt or of pensions liabilities, differences in competitiveness, or the changing nature of a market when interest rates change.
 


== See also ==
== See also ==
* [[Financial asset]]
* [[Asset-liability management]]
* [[Financial instrument]]
* [[Exposure]]
* [[Financial liability]]
* [[Interest rate]]
* [[FRS 25]]
* [[Matching]]
* [[IFRS  7]]
* [[Pipeline risk]]
* [[International Financial Reporting Standards]]
* [[Risk free rate of return]]
* [[Time bins]]


[[Category:Accounting_and_Reporting]]
[[Category:Interest_Rate_Risk]]

Revision as of 18:31, 15 June 2014

The risk associated with a change in interest rates.

This may take several forms; increasing interest cost, changing market value of debt or of pensions liabilities, differences in competitiveness, or the changing nature of a market when interest rates change.


See also