MODERN METHODS OF FINANCING DERIVATIVES

Name: MODERN METHODS OF FINANCING DERIVATIVES
Creator: Jacek Stasiak

descriptionPublicationkeyboard_double_arrow_right Article 30 Dec 2022Publisher:Index CopernicusJournal:Globalization, the State and the Individual, volume 30, pages 5-12 (issn: 2367-9107, eissn: 2367-4555,

Authors: Jacek Stasiak;

doi: 10.5604/01.3001.0016.1985

MODERN METHODS OF FINANCING DERIVATIVES

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Abstract

Under 2020 IFRS 7, an entity assesses whether an embedded derivative should be separated from the host contract and recognized as a derivative when the entity first becomes a party to the contract. Subsequent reassessments are not permitted unless a change is made to the terms of the contract that significantly modifies the cash flows that would otherwise be required under the contract.

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