Eurobond and IAS 37: Difference between pages

Revision as of 15:04, 24 February 2019

International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.

Issued by the International Accounting Standards Board.

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+International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.
-An offshore bond, normally issued in a Eurocurrency, in the international capital markets.
-Eurobonds are - generally speaking - beyond domestic market regulation.
-Maturities at issue are normally greater than one year.
-They are usually - but not always - in bearer form.
-They can be issued on any interest basis.
-Also known - increasingly commonly - as an International bond.
+Issued by the International Accounting Standards Board.
-One reason for this change in terminology is to avoid confusion with the euro (the currency of the euro zone, introduced some decades after the development of the Eurobond market).
-.
-An alternative spelling of euro bond, also known as a Stability Bond.
 == See also ==
-* [[Bond]]
+* [[Contingent assets]]
-* [[Bond basis]]
+* [[Contingent liabilities]]
-* [[Euro]]
+* [[FRS 102]]
-* [[euro bond]]
+* [[International Financial Reporting Standards]]
-* [[euro zone]]
+* [[Provision]]
-* [[Eurocurrency]]
-* [[Foreign bond]]
-* [[International bond]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Compliance_and_audit]]