Article ID: 1943
Last updated: 14 Feb, 2022
A component of a hybrid contract that also includes a non-derivative host contract – with the effect that some of the cash flows of the combined contract vary in a way similar to a stand-alone derivative. An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to be modified according to a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. A derivative that is attached to a financial instrument but is contractually transferable independently of that instrument, or has a different counterparty, is not an embedded derivative, but a separate financial instrument. (According to International Accounting Standards IFRS 9)
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Article ID: 1943
Last updated: 14 Feb, 2022
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Ngày đăng: 14 Feb, 2022 by
Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 14 Feb, 2022 by
Nguyễn Chinh - Công ty Tâm An
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