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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| Subjects: | |
| 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 |