Investor Education video: What investors need to know about financial instruments offsetting in a post-crisis world

22 August 2014

In December 2011, the International Accounting Standards Board (IASB) introduced new disclosure requirements to help investors evaluate the effect or potential effect on an entity’s financial position of netting arrangements—sometimes referred to as offsetting arrangements—related to financial instruments.

At the same time, the IASB amended its application guidance for applying the criteria for offsetting of financial assets and liabilities.

The new disclosures and amended application guidance are designed to help investors better assess the risk exposures related to financial instruments; in addition, the disclosures will allow investors to compare IFRS financial statements more effectively with US GAAP financial statements. The new disclosures became effective 1 January, 2013 and the new application guidance became effective 1 January 2014.

You can access the video here.



The Association of International Wealth Management of India (AIWMI) is a not-for-profit organization and a globally recognized membership association for finance professionals. AIWMI primarily focuses on the broad and strategic role of developing a more robust and forward-looking training infrastructure for the financial services sector and to promote more active industry involvement and collaboration in training and continuing education. AIWMI is offering advanced international certification programs along with a wide variety of high-quality executive education programs. AIWMI programs combine state-of-the-art knowledge and skills with practical experience and insights into the functioning of the financial sector. All AIWMI courses and educational events have an intense and pragmatic curriculum. Participants are exposed to the latest developments within the financial services sector. AIWMI plays a key role in guiding the development of the financial services sector. AIWMI works with key industry participants’ viz. the Government, the Regulators, the Industries/Associations, the Corporate, the Media and the General Public to achieve its objectives. Besides enhancing technical competence and professionalism in the industry, AIWMI organizes events and facilitates discussions to promote best practices in leadership and talent development in the financial sector with an aim to become Asia’s premier center of excellence for financial education.

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