Pertinence 100.00%
... and the transferee is unable to sell or pledge it. Further, when a portion of a financial asset is sold, restrictions are generally placed on the sale and use of those assets to protect the interests of all parties that have ownership rights in the assets. Does IAS 39 prohibit derecognition if the transferor retains custody of the loans and the transferee does not have the ability to se ... ... enders those rights. IAS 39.41 states that a transferor generally loses control only if the transferee has the ability to obtain the benefits of the transferred asset. The examples given of this are if the transferee is free to sell or pledge the financial asset or, if the transferee is a special purpose entity, the holders of the beneficial interests in the SPE have the ability to obtai ... |
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Pertinence 76.56%
... nu accessibilité Aller à
l'accueil Aller au menu Aller au contenu Aller à la page d'aide Plan du site Conseil national de la comptabilité Le... ......n retains custody of the asset and the trans feree is unable to sell or pledge it. Further, when a portion of a financial...... ......the loans and the trans fer ... ... ee does not have the ability to sell or pledge the loans? A No, derecognition is not neces...... ......that a transferor generally loses control only if the trans feree has the ability to obtain the benefits of the t...... ......ansferred asset. The examples given of this are if the trans feree is free to sell or pledge the financial asset or, if...... ......the trans feree is a speci ... |
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Pertinence 76.56%
Bulletin Officiel n°119 SOMMAIRE I – Règlements du Comité de la réglementation comptable II – Avis du Conseil National de la comptabilité III – Travau......... |
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Pertinence 76.56%
Bulletin Officiel n°119 SOMMAIRE I – Règlements du Comité de la réglementation comptable II – Avis du Conseil National de la comptabilité III – Travau......... |
| www.budget.gouv.fr/fonds_documentaire/CNCompta/bocncompta/119.htm |
Pertinence 61.59%
... ror has retained control over the financial asset in accordance with the provisions in IAS 39.35-42, the transferor does not remove the asset from its balance sheet. In this case, would the transferee recognise the financial asset in its balance sheet even though the transferor has not derecognised the same asset? No . When applying the recognition requirement in IAS 39.27-29, a transfer ... ... e transferor has not lost control over the financial asset, for instance, because the transferor is both entitled and obligated to repurchase the asset on terms that effectively provide the transferee with a lender's return IAS 39.38 b , the transferor does not derecognise the asset and ... |
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Pertinence 61.59%
CONSEIL NATIONAL DE LA COMPTABILITÉ Recommandation n° 2003-R.01 du 1 er avril 2003 Relative aux règles de comptabilisation et d’évaluation des engagem......... |
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Pertinence 58.72%
... f the asset? Yes. If the asset is readily obtainable in the market, such that the transferee can obtain a replacement asset in the market, the transferee is not constrained from selling or otherwise transferring the asset to a third party even if the transferor retains a right to reacquire the asset or retains substantially all of the risks and returns of ownership through a total retur ... ... ugh an unconditional written put option. This indicates that the transferor may not have maintained effective control of the transferred financial asset IAS 39.38 a and c . For example, the transferee may sell the asset, thereby obtaining the benefits of the asset, and plan to reacquire the asset on the market if the ... |
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Pertinence 49.13%
Bulletin Officiel n° 123 Sommaire I - AVIS DU CONSEIL NATIONAL DE LA COMPTABILITÉ I.1 - AVIS DU COMITÉ D'URGENCE I.1.1 - Avis n° 00-A du 6 juillet 200......... |
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Pertinence 49.13%
Bulletin Officiel n° 123 Sommaire I - AVIS DU CONSEIL NATIONAL DE LA COMPTABILITÉ I.1 - AVIS DU COMITÉ D'URGENCE I.1.1 - Avis n° 00-A du 6 juillet 200......... |
| www.budget.gouv.fr/fonds_documentaire/CNCompta/bocncompta/123.htm |
Pertinence 41.52%
Bulletin Officiel n° 120 SOMMAIRE I.–Comité de la réglementation comptable Règlement n° 99-04 du 23 juin 1999 relatif à l’établissement et à la public......... |
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