Primary statements and Up-shock: Difference between pages

Revision as of 20:53, 29 October 2016

Interest rate risk analysis and management.

An up-shock is a simplified model of an upward change in interest rates.

The up-shock is:

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-''Financial reporting''.
+''Interest rate risk analysis and management.''
-Under International Accounting Standards (IAS) the main accounting statements required to be presented.
+An up-shock is a simplified model of an upward change in interest rates.
+The up-shock is:
-These are:
+*Immediate; and
+*Permanent; and
-* Statement of financial position.
+*Affects all interest rates by an equal amount.
-* Income statement (which can be included in the statement of comprehensive income).
-* Statement of comprehensive income.
-* Statement of changes in equity.
-* Statement of cash flows.
-The primary statements are supported by Notes providing additional and more detailed financial information.
 == See also ==
-* [[Income statement]]
+* [[Down-shock]]
-* [[International Accounting Standards]]
+* [[Interest rate risk]]
-* [[Notes]]
+* [[Non-parallel shock]]
-* [[Statement of cash flows]]
+* [[Parallel shock]]
-* [[Statement of changes in equity]]
+* [[Shock]]
-* [[Statement of comprehensive income]]
+* [[Yield curve risk]]
-* [[Statement of financial position]]
-* [[Statement of profit or loss and other comprehensive income]]