Applying IFRS 9 to Central Banks Foreign Reserves

Report English OPEN
World Bank;
(2016)
  • Publisher: World Bank, Washington, DC
  • Subject: 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

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 a... View more
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