The philosophy underlying a bank's accounting for loan losses might have a material effect on the net income the firm … reports to investors, which is a concern for securities regulators. A bank's loan-loss accounting philosophy might also … securities regulators and bank supervisors should be concerned about banks' accounting. ; The authors' conclusion is that neither …

lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets … the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for assets and … liabilities. It then analyzes economic-value, or fair-value, accounting, which is being discussed as a substitute. ; The analysis …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …