International Financial Reporting Standards and Revolving borrowing facility: Difference between pages

Latest revision as of 12:52, 6 July 2022

Any facility which permits the borrower to draw down and repay amounts at the borrower's discretion for a specified period of time.

The flexibility for the borrower is subject to the terms of the facility.

Examples of revolving borrowing facilities include overdrafts and revolving credit facilities.

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-(IFRS).
+Any facility which permits the borrower to draw down and repay amounts at the borrower's discretion for a specified period of time.
-The internationally recognised system of financial reporting required for all companies quoted on an EU stock Exchange from 2005.
-The system operates via individual international financial reporting standards (also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB).
+The flexibility for the borrower is subject to the terms of the facility.
+Examples of revolving borrowing facilities include overdrafts and revolving credit facilities.
 == See also ==
-* [[Hedge accounting]]
+* [[Facility]]
-* [[IAS]]
+* [[Overdraft]]
-* [[IAS  1]]
+* [[Revolving credit facility]]
-* [[IAS  2]]
-* [[IAS  7]]
-* [[IAS  8]]
-* [[IAS 10]]
-* [[IAS 11]]
-* [[IAS 12]]
-* [[IAS 16]]
-* [[IAS 17]]
-* [[IAS 18]]
-* [[IAS 19]]
-* [[IAS 20]]
-* [[IAS 21]]
-* [[IAS 23]]
-* [[IAS 24]]
-* [[IAS 26]]
-* [[IAS 27]]
-* [[IAS 28]]
-* [[IAS 29]]
-* [[IAS 31]]
-* [[IAS 32]]
-* [[IAS 33]]
-* [[IAS 34]]
-* [[IAS 36]]
-* [[IAS 37]]
-* [[IAS 38]]
-* [[IAS 39]]
-* [[IAS 40]]
-* [[IAS 41]]
-* [[International Accounting Standards]]
-* [[International Accounting Standards Board]]
-[[Category:Accounting_and_Reporting]]
+[[Category:Long_term_funding]]
-[[Category:Regulation_and_Law]]
+[[Category:Cash_management]]
+[[Category:Financial_products_and_markets]]
+[[Category:Liquidity_management]]