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© IFRS Foundation A467 IFRS 13 CONTENTS from paragraph INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD 13 FAIR VALUE MEASUREMENT OBJECTIVE 1 SCOPE 5 MEASUREMENT 9 Definition of fair value 9 The asset or liability 11 The transaction 15 Market participants 22 The price 24 Application to non-financial assets 27 Application to liabilities and an entity’s own equity instruments 34 Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk 48 Fair value at initial recognition 57 Valuation techniques 61 Inputs to valuation techniques 67 Fair value hierarchy 72 DISCLOSURE 91 APPENDICES A Defined terms B Application guidance C Effective date and transition D Amendments to other IFRSs FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IFRS 13 ISSUED IN MAY 2011 BASIS FOR CONCLUSIONS APPENDIX Amendments to the Basis for Conclusions on other IFRSs ILLUSTRATIVE EXAMPLES APPENDIX Amendments to the guidance on other IFRSs A468 © IFRS Foundation IFRS 13 International Financial Reporting Standard 13 Fair Value Measurement (IFRS 13) is set out in paragraphs 1–99 and Appendices A–D.
Debit Credit Supplies (asset increase) 1500.65 Accounts Payable 1500.65 (liability increase) Supplies purchased on account Supplies = Asset Accounts Payable = Liability DEBIT CREDIT DEBIT CREDIT 1500.65 1500.65 FINANCIAL STATEMENTS FORMAL REPORTS OF AN ENTITY BALANCE SHEET A.
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15:
Emmanuel Jurczenko Authors E-Mail David Rodriguez email@example.com Fabian Karl firstname.lastname@example.org Tobias Mueller tob email@example.com May 13, 2013 Global Macro Carry The idea behind carry According to Koijen, Moskowitz, Pedersen and Vrugt (2012) we can decompose expected returns of any asset into its Carry and its expected price appreciation.
Assistant vendeur OPCVM – Retail Sales Assistant Pictet Asset Management Offre de stage Description Fondé à Genève, en 1805, le groupe Pictet compte aujourd'hui parmi les principaux acteurs indépendants de la gestion de fortune et de la gestion d'actifs en Europe, avec des fonds sous gestion et en dépôt supérieurs à EUR 389 milliards à fin décembre 2015.
3 4 Table 1 Functions for Sovereign Wealth Funds Function Saving Investment Objectives Inter-generational equity, national endowment, meeting particular long-term liabilities or contingent liabilities (pensions) Precautionary Stabilize spending in the face of short-term and medium-term volatility in resource income Hold committed funds to pace disbursements in line with absorptive capacity constraints “Buffer” Strategic Asset Allocation Long term investment horizon, diversification with moderate to high risk tolerance, and low liquidity requirement in shortmedium run Liquidity, safety (capital preservation), short to medium term investment horizon Safety (capital preservation), liquidity, short to medium term investment horizon Multiple objectives could be achieved through appropriate strategic asset allocation within one fund, or the assets could be separated into separate funds with distinct characteristics.
How to use Simple Account and Database asset v1 0 How to use Simple Account with Database Asset New Line Last update:
Portfolio Summary Pretty Young Lady Acct# 7MX-800606 December 31, 2007 Asset Allocation Asset Allocation Asset Class Market Value Pct Assets 18.5% Cash &
see Appendix A for the full name and description Failed and failing states Oil and gas price spike Chronic disease, developed world Oil price shock China economic hard landing Asset price collapse 2nd Retrenchment from globalization (developed) Slowing Chinese economy (<6%) Oil and gas price spike Pandemics Asset price collapse Retrenchment from globalization Interstate and civil wars Pandemics Oil price shock 1st 2nd Asset price collapse 2010 Global governance gaps infrastructure Fiscal crises Breakdown of critical information Chronic disease Slowing Chinese economy (<6%) Fiscal crises Chronic disease Oil and gas price spike Retrenchment from globalization (developed) Economic Fiscal crises infrastructure Chronic disease Breakdown of critical information Oil price spikes Retrenchment from globalization (developed) Breakdown of critical information infrastructure Asset price collapse 2009 Retrenchment from globalization (emerging) Global governance gaps Chronic disease Slowing Chinese economy (<6%) 2011 Environmental Extreme energy price volatility Asset price collapse Geopolitical conflict Climate change Fiscal crises 2011 Climate change Biodiversity loss Corruption Flooding Storms and cyclones 2012 Geopolitical Extreme volatility in energy and agriculture prices imbalances Food shortage crises Water supply crises Major systemic financial failure 2012 Water supply crises Cyber attacks Rising greenhouse gas emissions Chronic fiscal imbalances Severe income disparity 2013 Societal Failure of climatechange mitigation and adaptation Diffusion of weapons of mass destruction Chronic fiscal imbalances Water supply crises Major systemic financial failure 2013 Mismanagement of population ageing Water supply crises Rising greenhouse gas emissions Chronic fiscal imbalances Severe income disparity 2014 Technological Critical information infrastructure breakdown Unemployment and underemployment Water crises Climate change Fiscal crises 2014 Cyber attacks Climate change Unemployment and underemployment Extreme weather events Income disparity 2015 Failure of climatechange mitigation and adaptation Interstate conflict with regional consequences Weapons of mass destruction Rapid and massive spread of infectious diseases Water crises 2015 High structural unemployment or underemployment State collapse or crisis Failure of national governance Extreme weather events Interstate conflict with regional consequences 2016 Severe energy price shock Large-scale involuntary migration Water crises Weapons of mass destruction Failure of climatechange mitigation and adaptation 2016 Major natural catastrophes Interstate conflict with regional consequences Failure of climatechange mitigation and adaptation Extreme weather events Large-scale involuntary migration 2017 Failure of climatechange mitigation and adaptation Major natural disasters Water crises Extreme weather events Weapons of mass destruction 2017 Massive incident of data fraud/theft Large-scale terrorist attacks Major natural disasters Large-scale involuntary migration Extreme weather events Source:
Cabinet d’avocats d’affaires international Remerciements DTZ Asset Management et Norton Rose LLP remercient chaleureusement les participants aux ateliers, dont la liste figure ci-dessous.
¤ Noël Amenc is with the EDHEC Graduate School of Business and Misys Asset Management Systems.
We find that, even though the leptokurtik distribution that assumes the returns on asset of the index, we much more tend towards to overestimate the Value at Risk.
This negligence in the supervision of these asset compositions lead to terrible consequences in the financial market: