IAS 39 reclassification choice and analyst earnings forecast properties

In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair valu...

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Bibliographic Details
Main Authors: LIM, Chee Yeow, LIM, Chu Yeong, LOBO, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
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Online Access:https://ink.library.smu.edu.sg/soa_research/948
https://ink.library.smu.edu.sg/context/soa_research/article/1947/viewcontent/IAS39ReclassificationChoice_2013_pp.pdf
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Institution: Singapore Management University
Language: English