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Browsing by Subject "IAS 39"

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    Item type:Article, Access status: Open Access ,
    Prowizja od kredytów walutowych a zarządzanie ryzykiem walutowym
    (Wydawnictwa AGH, 2005) Sawicka, Joanna
    Fair value valuation and effective interest rate method calculation case that fees becomes an element of capital and interest cash flows. A currency credit commission is calculated doe to an amortise cost calculation and its influence on balance is distributed for a whole credit agreement period time. This cause changes currency risk management and currency position calculation. The article show possible ways of solving the case.