IFRS 9 and Spread: Difference between pages

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International Financial Reporting Standard 9, dealing with financial instruments.
1. ''Two-way price quotations''.


IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.
Bid-offer spread.




It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.  
2. ''Borrowing and investment''.
 
The differential between the yields on two fixed-income securities, usually expressed in basis points.
 
In the corporate borrowing context, it is usually the difference between the yield on a fixed-income corporate security, and a comparable risk-free investment, such as a gilt.
 
 
3. ''Borrowing''.
 
An addition to the interest rate charged to a borrower, reflecting their credit risk.
 
Also known as ''credit spread''.
 
 
4. ''Statistics''.
 
In statistics, spread is the extent to which data are clustered centrally, or more widely dispersed. 
 
Measured for example by Standard deviation, Variance or Mean deviation.




== See also ==
== See also ==
* [[Fair Value Adjustment]]
* [[Basis point]]
* [[Hedge accounting]]
* [[Bear spread]]
* [[IAS 32]]
* [[Bid-offer spread]]
* [[IAS 39]]
* [[Bull spread]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[Credit adjustment spread]]
* [[Impairment]]
* [[Credit spread]]
* [[Credit spread risk]]
* [[ISDA spread adjustment]]
* [[Mean deviation]]
* [[Performance spread]]
* [[Secondary spread]]
* [[Skewness]]
* [[Spread bet]]
* [[Spread risk]]
* [[Spread to Treasury / Governments]]
* [[Standard deviation]]
* [[Swap spread]]
* [[Swap spread risk]]
* [[TED spread]]
* [[Two-way price]]
* [[Variance]]
* [[Yield]]
* [[Yield spread]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_financial_management]]
[[Category:Compliance_and_audit]]

Latest revision as of 01:13, 2 January 2023

1. Two-way price quotations.

Bid-offer spread.


2. Borrowing and investment.

The differential between the yields on two fixed-income securities, usually expressed in basis points.

In the corporate borrowing context, it is usually the difference between the yield on a fixed-income corporate security, and a comparable risk-free investment, such as a gilt.


3. Borrowing.

An addition to the interest rate charged to a borrower, reflecting their credit risk.

Also known as credit spread.


4. Statistics.

In statistics, spread is the extent to which data are clustered centrally, or more widely dispersed.

Measured for example by Standard deviation, Variance or Mean deviation.


See also