IAS 28 and Interest rate risk: Difference between pages

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International Accounting Standard 28 (as amended in 2011) dealing with investments in associates and joint ventures.  
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 ==
* [[Associate]]
* [[Asset-liability management]]
* [[FRS  102]]
* [[Double-whammy]]
* [[International Financial Reporting Standards]]
* [[Exposure]]
* [[Joint venture]]
* [[Interest rate]]
 
* [[IRHP]]
 
* [[Matching]]
== External link ==
* [[Pipeline risk]]
*[https://www.iasplus.com/en/standards/ias/ias28-2011 IAS 28-2011 - IAS Plus]
* [[Risk free rate of return]]
* [[Time bins]]
* [[Guide to risk management]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Manage_risks]]
[[Category:Corporate_finance]]

Revision as of 16:06, 16 March 2015

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