Interest rate derivative and International Accounting Standards: Difference between pages

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imported>Doug Williamson
(Create page. Sources: Linked pages.)
 
imported>Doug Williamson
(Add IAS 17 to withdrawn list.)
 
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''Risk management - hedging - interest rate risk - derivative instruments''.
(IAS).  


(IRD).
The name formerly used for International Financial Reporting Standards (IFRS).


An interest rate derivative instrument or contract is one designed to hedge interest rate risk.
Older individual international accounting standards still in issue are still referred to individually as IAS.


The cash flows and value of the interest rate derivative relate to an underlying reference interest rate.


Examples include forward rate agreements, interest rate swaps, cross-currency interest rate swaps, interest rate options and swaptions.
The term IAS is also still sometimes used collectively to refer to IFRS and IAS currently in issue.
 
 
''Certain International Accounting Standards have been withdrawn or superseded, including:
 
''IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.''
 




== See also ==
== See also ==
* [[Collateral]]
* [[Accounting standards]]
* [[Credit support annex]]
* [[International Financial Reporting Standards]] (IFRS)
* [[Cross-currency interest rate swap]]
* [[International GAAP]]
* [[Derivative instrument]]
* [[Primary statements]]
* [[Embedded derivative]]
* [[Expiry date]]
* [[Fixing instrument]]
* [[Forward rate agreement]]
* [[Hedging]]
* [[Interest rate option]]
* [[Interest rate risk]]
* [[Interest rate swap]]
* [[ISDA Master Agreement]]
* [[Linear]]
* [[Margining]]
* [[Mark to market]]
* [[Maturity]]
* [[Non-linear]]
* [[Notional principal]]
* [[Option]]
* [[Risk management]]
* [[Swaption]]


[[Category:The_business_context]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Latest revision as of 10:39, 24 August 2022

(IAS).

The name formerly used for International Financial Reporting Standards (IFRS).

Older individual international accounting standards still in issue are still referred to individually as IAS.


The term IAS is also still sometimes used collectively to refer to IFRS and IAS currently in issue.


Certain International Accounting Standards have been withdrawn or superseded, including:

IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.


See also