Pertinence 100.00%
... erm profit taking for purposes of applying the definition of a financial asset held for trading? It is a pattern of trading for the purpose of generating a profit from short-term fluctuations in price or dealer's margin IAS 39.21 . Evidence of ''a recent actual patt ... ... e is a debt obligation and does not meet the definition of a liability held for trading in IAS 39.10 ''incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer's margin'' . IAS 39.18 specifies that a liability ... |
| www.minefe.gouv.fr/directions_services/CNCompta/iasb/ias396.htm |
Pertinence 98.06%
... fluctuations in price or dealer's margin IAS 39.10 , that is, financial instruments which are intentionally held for short- term resale and/ or which are taken on with the intention of benefiting in the short term from actual and/ or expected differences between their buying and selling prices, or from other price or interest- rate variations, and positions in financial instruments arisi ... ... 9.10, IAS 39.73, and IAS 39.93 . To illustrate: On 1 January 2000, Company A issues a debt instrument for a price of 1,250. The principal amount is 1,250 and the debt instrument is repayable on 31 December 2004. The rate of interest is specified in the debt agreement as a percentage of the principal amount as follows: 6.0 percent in 2000 75 , 8.0 percent in 2001 100 , 10.0 percent in 200 ... |
| www.minefe.gouv.fr/directions_services/CNCompta/iasb/ias394.htm |
Pertinence 83.21%
... the identified underlying? IAS 39 defines a derivative as follows: A derivative is a financial instrument: a whose value changes in response to the change in a specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates, a credit rating o ... ... Currency rates Commodity Swap Commodity prices Equity Swap Equity prices Credit Swap Credit rating, credit index, or credit price Total Return Swap Total fair value of the reference asset Purchased or Written Treasury Bond Option call or put Interest rates Purchased or Written Currency Option call or put Currency rates Purchased or Written Commodity Option call or put Commodity prices ... |
| www.minefe.gouv.fr/directions_services/CNCompta/iasb/ias391.htm
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Pertinence 70.71%
... Q Company A purchases a call option in a public market permitting it to purchase 100 shares of XYZ Company at any time over the next three months at a price of 100 per share. If Company A exercises its option, it has fourteen days to settle the transaction according to regulation or convention in the options market. XYZ shares are traded in an active public market that requires three- ... ... ssets or a portion thereof, or c the transferor retains a call option to repurchase the transferred assets or a portion thereof and the exercise prices are not at market, derecognition to the full extent of the repurchase provisions is prohibited. Rationale - IAS 39.38 specifies that a transferor has not lost control of a transferred financial asset in situations in which a there is a re ... |
| www.minefe.gouv.fr/directions_services/CNCompta/iasb/ias392.htm |
Pertinence 62.02%
... heck 6 janvier 1989 Chevalier blanc White knight 6 janvier 1989 Chevalier noir Black knight 6 janvier 1989 Clause rouge Red clause 18 février 1987 Coefficient de capitalisation des résultats CCR Price earning ratio PER 18 février 1987 Coentreprise Joint venture 11 janvier 1990 Comité de r ... ... acultatif obligatoire Open-cover 29 novembre 1973 Fiduciaire Trustee 30 septembre 1991 Fiducie Trust 30 septembre 1991 Fioul Fuel-oil 18 février 1987 Fixage Fixing 18 février 1987 Fixeur de prix Price maker 6 janvier 1989 Flotta ... |
| www.budget.gouv.fr/directions_services/sircom/terminologie/termes1994.htm |
Pertinence 62.02%
... heck 6 janvier 1989 Chevalier blanc White knight 6 janvier 1989 Chevalier noir Black knight 6 janvier 1989 Clause rouge Red clause 18 février 1987 Coefficient de capitalisation des résultats CCR Price earning ratio PER 18 février 1987 Coentreprise Joint venture 11 janvier 1990 Comité de r ... ... acultatif obligatoire Open-cover 29 novembre 1973 Fiduciaire Trustee 30 septembre 1991 Fiducie Trust 30 septembre 1991 Fioul Fuel-oil 18 février 1987 Fixage Fixing 18 février 1987 Fixeur de prix Price maker 6 janvier 1989 Flotta ... |
| www.minefe.gouv.fr/directions_services/sircom/terminologie/termes1994.htm |
Pertinence 58.83%
... rpose of acquisition If an enterprise acquires a non- derivative financial asset with an intention to hold it for a long period irrespective of short- term fluctuations in price, can it classify it as held for trading? No, such a financial asset cannot be classified as held for trading. The definition of an asset held for trading in IAS 39.10 requires that the instrument was acquired pri ... ... ncipally for the purpose of generating a profit from short- term fluctuations in price or dealer's margin. '' Short- term refers to an intended holding period generally measured in hours or days rather than months or years. However, after being classified as held for trading, a single instrument in a portfolio may in fact be held for a longer period of time, for example, a year. IAS 39 r ... |
| www.minefe.gouv.fr/directions_services/CNCompta/iasb/ias395.htm |
 Comptable agréé price
Pertinence 50.00%
... ANNUAIRE COMPTABLE AGRéé price > Québec Bas Saint Laurent La Mitis Price Pas de résultats pour cette catégorie ... Comptable Agréé , price, Compta , québec, , Comptables Agréés RECHERCHE : onClick= this.value='recherche en cours...'; experts comptables comptabilité Comptable Agréé Price compta commissaire aux comptes cabinet Price centre de gestion agréé - Réseau Xpertiz This site uses T ... ... humbshots previews Comptable Agréé Price Comptable Agréé Price Comptable Agréé Price comptabilité Recherchez votre Comptable Agréé facilement grâce à Annuaire, notez & commentez Comptable Agréé Price Comptable Agréé Price comptabilité Recherchez votre Comptable Agréé facilement grâce à Annuaire, notez & commentez Comptable Agréé Price Comptable Agréé Price comptabilité Recherchez vot ... |
| www.comptable-en-ligne.com/r/price >> |
Pertinence 33.97%
... étranger : street price. Prix en trompe-l'oeil Domaine : économie/techniques commerciales. Définition : prix de vente d'un produit fixé juste au-dessous du prix arrondi. Équivalent étranger : odd price. Prospectable adj. Domaine : économie/techniques commerciales. Définition : se dit d'une personne physique ou morale pouvant faire l'objet d'une action de prospection. ... ... -too Économie/techniques commerciales Suiveur n. m. Micromarketing Économie/techniques commerciales Mercatique personnalisée Minimercial Économie/techniques commerciales Publireportage n. m. Odd price Économie/techniques commerciales Prix en trompe-l'oeil One to one marketing Économie/techniques commerciales Mercatique personnalisée On-going ... |
| www.budget.gouv.fr/directions_services/sircom/terminologie/9eliste.htm |
Pertinence 33.97%
... étranger : street price. Prix en trompe-l'oeil Domaine : économie/techniques commerciales. Définition : prix de vente d'un produit fixé juste au-dessous du prix arrondi. Équivalent étranger : odd price. Prospectable adj. Domaine : économie/techniques commerciales. Définition : se dit d'une personne physique ou morale pouvant faire l'objet d'une action de prospection. ... ... -too Économie/techniques commerciales Suiveur n. m. Micromarketing Économie/techniques commerciales Mercatique personnalisée Minimercial Économie/techniques commerciales Publireportage n. m. Odd price Économie/techniques commerciales Prix en trompe-l'oeil One to one marketing Économie/techniques commerciales Mercatique personnalisée On-going ... |
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