IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
2024-07-06 18:08IAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate (including risks and uncertainties) of the expenditure required to settle the present ...
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
Unwind: 中文解釋: 某些定時淨額清算系統遇到參加者無力履行其債務時，即將該參加者的支付指令，於計算多邊淨清算部位時，部分或全部剔除不計。此種方式有時候被稱為「重行結算」或「局部重行結算」。[1] 英文解釋
Unwind Provision Sample Clauses | Law Insider
Unwind Provision. The Stockholders and FOCUS acknowledge that NDS is entering into this transaction with a concurrent expectation of obtaining additional capital financing, and that NDS has provided the Stockholders and FOCUS with all pertinent facts concerning the method and goals regarding NDS's capital finance plan.If, within one hundred and twenty (120) days from the execution hereof, NDS ...
Provision Unwinding - OpenTuition
Provision Unwinding. This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle. Sir, supposing a company constructs a power station costing $100,000 and has an obligation to dismantle the station in 10 years time. the total PV of cost is $15,000. Now, lets say that if 90% of this PV cost relates to dismantling and 10% due ...
Unwind: Definition, How It Works, Uses, And Closing A Position
What is an Unwind? The term "unwind" refers to a trading strategy in which an investor or trader closes out a position in a security or derivative. It involves selling or buying back the same amount of assets that were originally bought or sold to open the position, effectively nullifying the initial trade.
怎么理解unwind the discount ?_ACCA-正保会计网校
如何理解题目中的unwind the discount? unwinding就是贴现的反向做法（贴现是用折现率计算现值），unwinding就是用折现率计算出未来的终值，unwinding有展开的意思，与折现刚好相反，可以理解为将现值计算到终值的意思，一年之内期末的终值减去期初的现值就是这段 ...
國際會計準則理事會（IASB）於2017年5月18日發布國際財務報導準則第17號「保險合約」（IFRS 17）最終版，並已於2020年6月發布準則之修正。IFRS 17於保險負債之衡量中納入了損失組成部分（Loss Component）之概念，此舉意在提供有關產生損失之保險合約群組之即時資訊 ...
Unwind: Definition, How It Works, Uses, and Closing a Position
Unwind: To unwind is to close out a position that has offsetting investments or the correction of an error. Unwinds occur when, for example, a broker mistakenly sells ...
IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar ...
IFRIC 1 contains guidance on accounting for changes in decommissioning, restoration and similar liabilities that have previously been recognised both as part of the cost of an item of property, plant and equipment under IAS 16 'Property, Plant and Equipment' and as a provision (liability) under IAS 37 'Provisions, Contingent Liabilities and Contingent Assets'.
Finance Terms: Unwind - Article Insider
In financial terms, "unwind" refers to the process of liquidating or closing out an existing position, whether it's a position in the stock market, bond market, or derivatives market. Investors or traders might choose to unwind an investment position for various reasons, such as taking profits, reducing risk exposure, or exiting a losing ...
會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing
準備踏入會計領域的新手們，過多的會計專有名詞，是否讓你感到有些摸不著頭緒？尤其是原文書，真的是看起來一頭霧水？別擔心，這篇文將為你帶來會計專有名詞中英文對照表，輕鬆搞定會計術語與原文書!，還會為你解密會計科目的英文縮寫，讓你在工作、考試中更得心應手。
ACCA答疑 -请问什么是unwinding of discount？什么时候需要计算这个数字？- 泽稷网校
ACCA答疑 -请问什么是unwinding of discount？. 什么时候需要计算这个数字？. - 泽稷网校. 请问什么是unwinding of discount？. 什么时候需要计算这个数字？. 石莹 发布于：2019-08-30 22:26:32 浏览379次 ACCA FR. 第119题。.
Impacts of Medicaid unwinding | News | Harvard T.H. Chan School of ...
For immediate release: June 29, 2024. Boston, MA—In a survey of low-income adults across Arkansas, Kentucky, Louisiana, and Texas, one in eight respondents who were enrolled in Medicaid at some point since March 2020 reported no longer having Medicaid coverage by late 2023, with nearly half of that pool reporting being currently uninsured, according to a study by Harvard T.H. Chan School of ...
PDF 《準則修正》避險會計大變革：更加貼近企業風險管理之避險會計
新的避險會計準則之機會,一併對IFRS 9作了與避險會計無關之修正。特別是,IASB決定改變與某些指定以透過損益按公允價值 . 量之金融負債其信用風險公允價值變動表達有關的提前適用規定。IFRS 9(2010 年10 發布)規定按公允價值衡量之金融負債相關之損益應認列為當 ...
PDF Nanyang Commercial Bank 2017 Annual Report 財務報表附註 ... - Ncb
As at 31 December 2017, before taking the cash inflow through the sale of outstanding marketable securities into consideration, the Bank's 30 day cumulative cash flow was a net cash inflow amounting to HK$509,487,000 (2016: HK$457,877,000) and was in compliance with the internal limit requirements. 4. 金融風險管理.
完Q之路（八十六）：HKFRS 16 租賃（Leases）- 承租方會計（Lessee Accounting）和租約修改（Lease ...
基本的複式記帳（Double Entry）和簡化會計. 在新的HKFRS 16裡，我們會用到的項目就是以下兩個：使用權資產（Right-of-use Asset）和租賃負債（Lease liabilities）。. 這兩個都是資產負債表的項目，但不一定是相同金額。. 簡單來說，當租約實行（commence）時，我們便要在 ...
PDF 談保險合約(IFRS 17)導入之過渡準備 - PwC
擇其他綜合損益之會計政策，反映保險負債每年折現率變動影響。由於ifrs 17 下財務報表樣態與現行差異大，如何於短時程內完成結帳作業，並即時產生整份 財務報表及所需的揭露，確保資訊之正確性，預期保險公司的財會和精算部門未 來需要更進一步的緊密 ...
Exclusive: Major Japanese insurers to offload $3.1 billion of Honda ...
Four of Japan's top property and casualty insurers and other financial firms plan to sell around 500 billion yen ($3.1 billion) of shares in Honda Motor , three people said, as the unwinding of ...
CBO Issues New Baseline Estimates on Child Enrollment Impact of ...
The Congressional Budget Office (CBO) recently issued its June 2024 Medicaid baseline. According to CBO, total average monthly Medicaid enrollment (including both those receiving full benefits and those receiving partial benefits) is expected to fall by 18 million — or 18.6 percent — between federal fiscal years 2023 and 2025.
Lessons from the unwinding: 5 ways to navigate the future of Medicaid
The Medicaid unwinding shed light on significant gaps in the redetermination process, prompting health plans to rethink their strategies for the future. Explore ways to address cost management, health equity, care quality, provider relations, and member engagement to navigate the changing Medicaid landscape with success.
Insurance coverage disruptions, challenges accessing care common amid ...
The researchers conducted the survey from September to November 2023, about six months after the start of "Medicaid unwinding"—the process by which states rechecked Medicaid enrollees ...
Boeing to Buy Spirit Aero for $4.7 Billion in Stock Deal
Boeing Co. agreed to buy back Spirit AeroSystems Holdings Inc. for $37.25 a share in an all-stock deal that values the supplier at $4.7 billion, unwinding a two-decade separation as the embattled ...
谁能帮忙解释一下关于unwinding discount的相关知识，谢谢了 - 爱问频道 - 经管之家(原人大经济论坛)
如果是那个意思，那么cash deferred就像是借来的钱，那么unwinding discount相当于是利息费用，利息费用就要在报表中作为损益（费用类），费用类的损益自然减少group retained earning了。. 谁能帮忙解释一下关于unwinding discount的相关知识，谢谢了,有cash deffered 的时候 ...
会計英語（英和編） unwind（unwinding）の意味は？ 佐和公認会計士事務所
unwind（unwinding） 会計の分野で unwind（unwinding） は、どういう意味でしょうか？. 答えは… （時の経過に伴う）振戻し[巻戻し] です。 文脈としては、いったん現在価値に割り引いたものがあって、時の経過に伴ってそれを元に戻す感じ（unwind(ing) of discount）です。
회계기준원 질의회신 | 신용이 손상된 금융자산의 회복 | 201903H - KIFRS.com
1. 질의 내용 국제회계기준해석위원회(이하 '해석위원회'라 한다)는 신용이 손상되었던 금융자산이 후속적으로 회복되는 경우에(예: 전액 회수되거나 더는 신용이 손상된 상태가 아님) 손익계산서에 인식되는 금액을 어떻게
unwind在金融中应该如何翻译？例如：unwind cashflows. 谢谢。_百度知道
评论. 分享. 举报. unwind在金融中应该如何翻译？. 例如：unwind cashflows. 谢谢。. unwind 是解约，unwind cashflows 就是解约现金流比如你写了一个 put option，如果要把这个 position unwind，就要买一个 put option.