. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known … financing. Starting from the rules imposed to nobanking financial institutions which evolve the credit activity through leasing … accounting system and the system used before the 1 st january 2006, both to lodger and to owner, by studing the influence made on …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of Fair Value Accounting in view of the recent …

place . The entire population of the Polish broker-dealers market was investigated. Based on the accounting assessment of …

Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial …

ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …

most cases. In Spain, the treatment that the different accounting regulations that have been current until now was …

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …