Government Transfers - Deloitte
Government Transfers - Deloitte Government Transfers - Deloitte
Financial instruments – fair value hierarchy 1 2 3 • Quoted prices in an active market for identical assets or liabilities • Inputs (other than quoted prices) that are observable, either directly or indirectly • Inputs that are not based on observable market data
Financial instruments – risk disclosures Market risk • Currency risk • Interest rate risk • Other price risk Risk Disclosures Credit risk Liquidity risk For each risk, an entity should discuss its exposure to risk, how they arise, and its objectives, policies and processes for managing the risks and the methods used to measure the risk.
- Page 1 and 2: PLEASE NOTE: The audio for today’
- Page 3 and 4: Polling Question 1 What is your cur
- Page 5 and 6: New PSA Standards Topic Financial S
- Page 7 and 8: PSAB projects Amalgamations and Res
- Page 9 and 10: Related Party Transactions (RPTs)-
- Page 11 and 12: Conceptual framework
- Page 13 and 14: Conceptual Framework Why Revising F
- Page 15 and 16: Key characteristics of public secto
- Page 17 and 18: Financial instruments
- Page 19 and 20: Derivatives and Embedded Derivative
- Page 21 and 22: Foreign currency translation Unreal
- Page 23 and 24: Effective interest method • The e
- Page 25: Statement of Remeasurement Gains an
- Page 29 and 30: Government transfers
- Page 31 and 32: Government Transfers, PS 3410 - New
- Page 33 and 34: What is a government transfer Trans
- Page 35 and 36: Government transfers- transferring
- Page 37 and 38: Authorization Expanded guidance and
- Page 39 and 40: Government transfers - recipients S
- Page 41 and 42: Conclusions New standard clarifies
- Page 43 and 44: Transition to PSA standards
- Page 45 and 46: Timeline - first time adoption by G
- Page 47 and 48: Financial Instruments - transition
- Page 49 and 50: Frequently asked questions - financ
- Page 51 and 52: Restatement of comparative figures
- Page 53 and 54: First time adoption - PS 2125 optio
- Page 55 and 56: Lessons learned (continued) Obtain
- Page 57: Questions Paula Jesty Partner pjest
Financial instruments – fair value hierarchy<br />
1<br />
2<br />
3<br />
• Quoted prices in an active market for<br />
identical assets or liabilities<br />
• Inputs (other than quoted prices) that are<br />
observable, either directly or indirectly<br />
• Inputs that are not based on observable<br />
market data
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