IAS 37 and Interest rate risk: Difference between pages

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imported>Doug Williamson
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International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.  
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 ==
* [[FRS 12]]
* [[Asset-liability management]]
* [[FRS 102]]
* [[Exposure]]
* [[International Financial Reporting Standards]]
* [[Interest rate]]
* [[Provision]]
* [[Matching]]
* [[Pipeline risk]]
* [[Risk free rate of return]]
* [[Time bins]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Interest_Rate_Risk]]
[[Category:Compliance_and_audit]]

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