Market Abuse Directive and Monetary items: Difference between pages

Revision as of 16:20, 5 March 2022

Accounting for the effects of changes in foreign exchange rates.

Monetary items include cash, loans, debtors, creditors and similar assets and liabilities.

Under IAS 21, monetary items are translated at the foreign exchange rate which applies on the balance sheet reporting date (the 'closing rate').

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-''European Union (EU)''.
+''Accounting for the effects of changes in foreign exchange rates.''
-(MAD).
+Monetary items include cash, loans, debtors, creditors and similar assets and liabilities.
-Directive 2014/57/EU of the European Parliament and of the European Council on criminal sanctions for market abuse.
+Under IAS 21, monetary items are translated at the foreign exchange rate which applies on the balance sheet reporting date (the 'closing rate').
-==See also==
+== See also ==
-* [[Confidential information]]
+* [[Exchange difference]]
-* [[Directive]]
+* [[Foreign exchange]]
-* [[Insider dealing]]
+* [[IAS 21]]
-* [[Market abuse]]
+* [[Monetary]]
-* [[Market Abuse Regulation]]
+* [[Non-monetary items]]
+* [[Translation risk]]
-===Other links===
-[http://www.treasurers.org/node/3244 ACT briefing note: The New Market Abuse and Disclosure Regime in the UK - A Guide for Listed Companies; 2005]
-[http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0596 MAR]
-[http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0057 CSMAD]
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:Identify_and_assess_risks]]
+[[Category:Risk_reporting]]
+[[Category:Cash_management]]
+[[Category:Financial_products_and_markets]]