Übersetzung für "Impairment model" in Deutsch

Scope IFRS 9 requires that the same impairment model apply to all of the following:

This new impairment model is based on the principle of accounting for expected losses.

Further, the standard provides a new impairment model that is based on expected credit losses.

This transition effect was primarily due to the new impairment model based on expected losses.

The impairment testing model provided a useful, but weak signal, about the performance of the business.

The Commission proposes as part of the CRR2 package to gradually phase in the prudential capital effects arising from the new impairment model into the revised International Financial Reporting Standards (IFRS 9) to prevent a sudden impact on lending by banks.

Expected credit losses on financial assets mandatorily measured at fair value through other comprehensive income (FVTOCI) – irrespective of their views on the proposed introduction of a mandatory FVTOCI measurement category, most support a single impairment model for all financial instruments.

This vote was undertaken in the context of the research undertaken so far and views of investors that the current impairment testing model provided useful information too late.

The main changes from IPSAS 29 are the introduction of simplified classification and measurement requirements for financial assets, a forward looking impairment model, and a flexible hedge accounting model.

The adoption of the new "expected credit loss" impairment model under IFRS 9, as opposed to an incurred credit loss model under IAS 39, had a negligible impact on the carrying amounts of the Group's financial assets given the Group transacts exclusively with a limited number of large international institutions and other organi s ations with strong credit ratings and the negligible historical level of customer default.

During the third quarter of 2012, the FASB began development of an alternative to the IASB's proposed impairment model after receiving feedback from FASB constituents suggesting that the IASB's model is difficult to understand, audit and operationalise.

The KIONGroup applies the simplified impairment model of IFRS 9 to all trade receivables, lease receivables and contract assets and thus recognises losses expected over the entire term.

The FASB also provided feedback from constituents at this meeting on its impairment model (current expected credit losses).

However, the timeline for full convergence was adjusted to await developments in the major projects on revenue recognition, financial instruments and the impairment loss model, all of which are of significance to Singapore entities.

During this meeting, the IASB staff noted that it had conducted extensive outreach over the summer months to understand constituent views about the "three bucket" impairment model.

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The Board member believed that there was still some further thought required in relation to the impairment testing model and either the model needed to be improved, or the test could be simplified.

Retaining the current impairment testing model and simplifying the requirements for goodwill under Objective D received mixed views from the Board.

The new impairment model is based on the principle of accounting for an expected loss from the date of first-time recognition of a financial asset, before a loss event occurs.

At its July 2012 meeting, the IASB substantially completed deliberations of a "three bucket" impairment model for financial assets.

On 24 July 2014, the IASB published the finalised version of IFRS 9 Financial Instruments which incorporates limited amendments to the classification and measurement requirements for financial assets (as well as a new expected loss impairment model).