Search results with tag "The fair value"
IFRS 9: Financial Instruments – high level summary
www2.deloitte.com• fair value through other comprehensive income (FVTOCI); or • fair value through profit or loss (FVTPL). The FVTOCI classification is mandatory for certain debt instrument assets unless the option to FVTPL (‘the fair value option’) is taken. Whilst for equity investments, the FVTOCI classification is an election. The requirements
Measuring Private Equity Fund Performance - INSEAD
www.insead.eduThe “residual value” (RV) in RVPI represents the fair value of the stakes that a fund holds in its portfolio companies and is measured by its net asset value (NAV). 1 The 7% cost of capital &the 12% re-investment rate in this example was freely chosen. The re-investment rate is an approximation of a long-term average of PE gross returns.
Diploma in International Financial Reporting Dip - ACCA Global
www.accaglobal.comindividual financial statements and the fair values of those net assets. On 31 March 2013, the fair value of Alpha’s investment in Gamma was estimated at $78·5 million and this is the balance recorded in Alpha’s individual financial statements. On 31 March 2013, Alpha credited $4·5 million to other components of equity.
Applying IFRS: Fair Value Measurement - EY
www.ey.com1 November 2012 Fair value measurement Introduction Many IFRS permit or require entities to measure or disclose the fair value of assets, liabilities, or equity instruments.
Fair Value Measurement (Topic 820)
asc.fasb.orgthe fair value hierarchy 2. The policy for timing of transfers between levels 3. The valuation processes for Level 3 fair value measurements 4. For nonpublic entities, the changes in unrealized gains and losses for the period included in earnings for recurring Level 3 fair value measurements held at the end of the reporting period. Modifications
Fair Value Measurement IFRS 13
www.ifrs.orgThe fair value measurement framework described in this IFRS applies to both initial and subsequent measurement if fair value is required or permitted by other IFRSs. Measurement Definition of fair value. This IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction ...
Fair value measurement - KPMG
home.kpmgAlthough the fair value accounting principles under US GAAP and IFRS are largely converged, achieving global comparability in measuring fair value is a continuous . challenge in an ever-changing world. We are pleased to help you navigate the complexity by providing our current guidance . in this third edition of . Questions and Answers.
Fair value measurement - KPMG
home.kpmgAlthough the fair value accounting principles under US GAAP and IFRS are largely converged, achieving global comparability in measuring fair value is a continuous . challenge in an ever-changing world. We are pleased to help you navigate the complexity by …
Fair value measurement - assets.kpmg
assets.kpmgAlthough the fair value accounting principles under US GAAP and IFRS are largely converged, achieving global comparability in measuring fair value is a continuous . challenge in an ever-changing world. We are pleased to help you navigate the complexity by …