IFRIC 4 and Negative yield curve: Difference between pages

Revision as of 10:45, 13 November 2015

A situation in which market interest rates for longer term funds are lower than those for shorter maturities.

Also known as an Inverse yield curve.

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-''Financial reporting''.
+A situation in which market interest rates for longer term funds are lower than those for shorter maturities.
-IFRIC 4 is an interpretation of the lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
-Issued by the International Financial Reporting Interpretations Committee, and to be superseded by IFRS 16, Leases, with effect from 2019.
+Also known as an Inverse yield curve.
 == See also ==
-*[[IAS 17]]
+* [[Forward yield]]
-*[[IFRIC]]
+* [[Zero coupon yield]]
-*[[IFRS 16]]
+* [[Par yield]]
-*[[International Financial Reporting Interpretations Committee]]
+* [[Inverse yield curve]]
+* [[Yield curve]]
+* [[Falling yield curve]]
+* [[Flat yield curve]]
+* [[Positive yield curve]]
+* [[Rising yield curve]]