IAS 16 and Queuing: Difference between pages

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International Accounting Standard 16, dealing with property, plant and equipment.
A risk management arrangement whereby transfer orders are held pending by the originator/deliverer or by the system until sufficient cover is available on the originator’s/deliverer’s clearing account or under the limits set against the payor. In some cases, cover may include unused credit lines or available collateral.
Issued by the International Accounting Standards Board.  


== See also ==
== See also ==
* [[International Financial Reporting Standards]]
* [[Caps]]
* [[Gridlock]]


[[Category:Accounting_and_Reporting]]
[[Category:Business_Valuation]]

Revision as of 14:20, 23 October 2012

A risk management arrangement whereby transfer orders are held pending by the originator/deliverer or by the system until sufficient cover is available on the originator’s/deliverer’s clearing account or under the limits set against the payor. In some cases, cover may include unused credit lines or available collateral.

See also