Search Results - subject:"IFRS accounting"

Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios

Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 375-421

The calculation of the regulatory capital ratios according to the Capital Requirements Regulation (CRR) is based on the IFRS consolidated financial statements. Therefore, banks are able to influence their regulatory capital ratios through discretionary powers when measuring with fair values...

Persistent link: https://www.econbiz.de/10014523444

Regulatory capital management : fair value measurement and regulatory capital ratios

Krauß, Felix - In: Credit and capital markets : Kredit und Kapital 52 (2019) 3, pp. 375-421

Persistent link: https://www.econbiz.de/10012119902

IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis

Demaria, Samira; Rigot, Sandra - Groupe de REcherche en Droit, Économie, Gestion … - 2014

IFRS accounting rules to give a fair representation of their activities related to their specific profile. First, they …

Persistent link: https://www.econbiz.de/10010860433

IFRS framework-based case study : DaimlerChrysler ; adopting IFRS accounting policies

Jermakowicz, Eva K.; Reinstein, Alan; Churyk, Natalie T. - In: Journal of accounting education 32 (2014) 3, pp. 288-304

Persistent link: https://www.econbiz.de/10010409956

A French experience of an IFRS transition

Bonnier, Carole; Demerens, Frédéric; Hossfeld, Christopher - In: Issues in accounting education 28 (2013) 2, pp. 221-234

Persistent link: https://www.econbiz.de/10009760741

Passage obligatoire aux normes comptables IAS/IFRS, contraintes en liquidité et rationnement du crédit : une étude empirique dans l'industrie bancaire européenne

Clavier, Julien; Alexandre, Hervé - Université Paris-Dauphine (Paris IX) - 2012

context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to …

Persistent link: https://www.econbiz.de/10011072061