Adoption of International Financial Reporting Standards

Topics:
Audits,
Financial Statements
Tags:
Australian Prudential Regulation Authority,
Finance,
Free Trade,
International Financial Reporting Standards
Source:
Australian Prudential Regulation Authority

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Overview: This paper sets out how Australian Prudential Regulation Authority (APRA) proposes to address the prudential implications of a number of specific IFRS-related changes to Australian accounting standards. These are fair value measurement; non-accrual loans and deferred acquisition costs; Adoption of International Financial Reporting Standards / Prudential approach/I Fair value and other issues; treatment of hedges; available for sale financial assets; property; Excess of Market Value Over Net Assets (EMVONA); loan loss provisioning; employer sponsored defined benefit superannuation plans; and other issues.

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Format: PDF | Size: 166KB | Date: Feb 2005 | Pages: 19

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