Applying IFRS 9 to Central Banks Foreign Reserves

Effective January 1, 2018, IFRS 9 Financial Instruments will replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). Unlike most publications on IFRS 9, this paper focuses primarily on the application of the new standard on cent...

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Bibliographic Details
Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	HOLDING BORROWER INTEREST INCOME ACCOUNTING DEFAULTS VALUATION FUTURES INTEREST REGULATORY STANDARDS INTEREST RATE OPTION EXCHANGE DISCOUNT RATE LIQUIDITY CREDIT RATING AGENCIES PORTFOLIO LIQUIDITY RISK FINANCIAL STATEMENTS MARKET INSTRUMENTS CAPACITY BUILDING FINANCIAL STATEMENT DISCOUNT CREDITWORTHINESS ASSET BASE PROBABILITY OF DEFAULT ASSET MANAGEMENT ASSET VALUES RESERVE CENTRAL BANKS PREPAYMENT CASH FLOWS INSTRUMENTS LENDER CREDIBILITY BUDGET CENTRAL BANK MATURITY EXTERNAL FINANCE INTERNATIONAL COURT DERIVATIVES CREDIT RATINGS CURRENCY ASSET PORTFOLIOS DOMESTIC CURRENCY NATURAL DISASTER LEVEL OF CONFIDENCE RESERVE BANK TRANCHES PORTFOLIOS FINANCES FOREIGN CURRENCIES TRADING EXTERNAL ASSETS CREDIT RISKS MONETARY FUND MARKETS DEBT RETURN RESERVES ASSET CLASSES FINANCIAL SYSTEM FINANCE ASSET CLASSIFICATION FOREIGN CURRENCY PROFIT MARGIN TRANSACTIONS INVESTMENT GUIDELINES CREDIT LOSSES EQUITY SOVEREIGN RATINGS DEBT PAYMENTS CREDIT RISK ASSETS SOVEREIGN DEBT FOREIGN EXCHANGE RESERVES CREDIT LOSS ASSET VALUE GOOD TRANSPARENCY FINANCIAL STABILITY TRANCHE MARKET DATA FUTURE RETURNS EQUITY INVESTMENTS FINANCIAL INSTRUMENTS FINANCIAL INSTRUMENT WORKING CAPITAL FAIR VALUE FINANCIAL ASSET FINANCIAL SERVICE PROVIDERS SHARES BALANCE SHEET MARKET DEFAULT CREDIT RATING FOREIGN EXCHANGE MARKET RISK DEFAULT PROBABILITIES INVESTMENT POLICY RISK OF DEFAULT ASSET CLASSIFICATIONS ACCOUNTING STANDARD FOREIGN EXCHANGE RESERVE FINANCIAL INFRASTRUCTURE CREDIT RISK HOLDINGS BANK PORTFOLIO CURRENCIES EQUITY INSTRUMENTS ACCOUNTING STANDARDS DEBT INSTRUMENTS NATIONAL BANK INVESTMENT BALANCE SHEETS CREDIT QUALITY DEBT OBLIGATIONS FINANCIAL ASSETS MONEY MARKET FUTURE CREDIT EXTERNAL DEBT PROFIT MONEY MARKET INSTRUMENTS INVESTMENTS RISK MANAGEMENT LENDING FINANCIAL RISK ASSET CLASS EXCHANGE RATE INSTRUMENT PROFITS LIABILITIES COMMODITY PRICES HEDGE SHORT-TERM LIQUIDITY INTERNATIONAL SETTLEMENTS CASH FLOW PORTFOLIO MANAGEMENT INVESTING
Online Access:	http://documents.worldbank.org/curated/en/2016/01/25810853/applying-ifrs-9-central-banks-foreign-reserves http://hdl.handle.net/10986/23770

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http://documents.worldbank.org/curated/en/2016/01/25810853/applying-ifrs-9-central-banks-foreign-reserves
http://hdl.handle.net/10986/23770

Applying IFRS 9 to Central Banks Foreign Reserves

Internet

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