IFRS 16 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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-International Financial Reporting Standard 16, dealing with leases.
+A situation in which market interest rates for longer term funds are lower than those for shorter maturities.
-IFRS 16 is effective from 1 January 2019. In broad terms, it requires all lease liabilities to be accounted for 'on balance sheet', removing the former distinction between operating leases and finance leases.
+Also known as an Inverse yield curve.
-Issued by the International Accounting Standards Board.
+== See also ==
+* [[Forward yield]]
+* [[Zero coupon yield]]
-==See also==
+* [[Par yield]]
-*[[International Accounting Standards Board]]
+* [[Inverse yield curve]]
-*[[Lease]]
+* [[Yield curve]]
-*[[IAS 17]]
+* [[Falling yield curve]]
+* [[Flat yield curve]]
+* [[Positive yield curve]]
+* [[Rising yield curve]]