A new webcast explains the forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities. IFRS 20 sets out the requirements for recognising, measuring, presenting and disclosing regulatory asset...
Dive into the valuation of nonnegotiable debt instruments in external debt statistics, such as loans, currency and deposits, trade credit and advances, and non-performing loans, all valued at nomin...
This video explains the concept of when a change in ownership occurs in the context of economic assets, particularly focusing on external debt statistics (EDS). It explores the vital principle of o...
Explore the classification of financial assets and liabilities by financial instrument, understanding the nature of claims and their counterpart liabilities.