IFRIC 4 and Model: Difference between pages

Revision as of 22:39, 3 June 2016

A representation of a real situation using a selected set of simplifying assumptions and relationships.

In finance, financial models are widely used as tools for valuation and to support financial decisions.

An important benefit of well-structured financial models is to facilitate sensitivity analysis.

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-''Financial reporting''.
+A representation of a real situation using a selected set of simplifying assumptions and relationships.
-IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
+In finance, financial models are widely used as tools for valuation and to support financial decisions.
-Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.
+An important benefit of well-structured financial models is to facilitate sensitivity analysis.
 == See also ==
-*[[Financial reporting]]
+* [[Business model]]
-*[[IAS 17]]
+* [[Decision tree]]
-*[[IFRIC]]
+* [[Financial model]]
-*[[IFRS 16]]
+* [[Model risk]]
-*[[International Financial Reporting Interpretations Committee]]
+* [[Modelling]]
-*[[Lease]]
+* [[Mostly positive]]
+* [[Scenario analysis]]
-[[Category:Accounting,_tax_and_regulation]]
+* [[Sensitivity analysis]]
+* [[Stress test]]