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~institution:"Center for Financial Studies"
~institution:"Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management"
~institution:"Faculdade de Economia, Universidade do Porto"
~person:"Reichardt, Rolf"
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Accounting for Banks
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Bank Simulation
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Fair Value Accounting
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Financial Instruments
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Reichardt, Rolf
Laux, Christian
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Freixas, Xavier
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Gebhardt, Günther
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Gonçalves, Rute
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Kochiyama, Takuma
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Leuz, Christian
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Lopes, Patricia Teixeira
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Center for Financial Studies
Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management
Faculdade de Economia, Universidade do Porto
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Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model
Gebhardt, Günther
;
Reichardt, Rolf
;
Wittenbrink, Carsten
-
Center for Financial Studies
-
2003
became effective, Current IAS or US GAAP, and the Full
Fair
Value
(FFV) model proposed by the Joint Working Group (JWG) - on …
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