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Fair value accounting and intangible assets: Goodwill impairment and managerial choice

Lhaopadchan, Suntharee - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 120-130

“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …

Persistent link: https://www.econbiz.de/10009395128

National accounting for intangible assets in the knowledge economy

Clacher, Iain - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 106-119

initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …

Persistent link: https://www.econbiz.de/10009395130

Transparency and the disclosure of risk information in the banking sector

Linsley, Philip M.; Shrives, Philip J. - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 205-214

The essence of any bank is that it is a risktaking enterprise and therefore, as a part of good corporate governance, it is expected that relevant risk-related information will be released to the marketplace. Currently, however, it is suggested that there is insufficient disclosure of risk...

Persistent link: https://www.econbiz.de/10004987508

Bank accounting and bank value: harmonising (d)effects of a common accounting culture?

Anagnostopoulos, Ioannis; Buckland, Roger - In: Journal of Financial Regulation and Compliance 15 (2007) November, pp. 360-380

attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant … regulators, on the one hand, and accounting standard setters and investors, on the other. Findings – The propositions constitute … a significant departure from current accounting practices in that all financial assets and liabilities should uniformly …

Persistent link: https://www.econbiz.de/10004987561

In the absence of trust is (obey me) the only mantra?

Back, Philippa Foster - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 254-259

Sets out the main challenges facing management in the area of ethics and compliance. Discusses competitive pressures, producing goods and services responsibly, and building and keeping a good reputation. Business challenges are best met by the use of a code of ethics which involves both top-down...

Persistent link: https://www.econbiz.de/10004987576

Creating and implementing an effective compliance monitoring policy

Marshall, Hannah - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 224-228

In financial services, creating and implementing an appropriate and effective compliance-monitoring programme is a challenge, which differs according to the company. All aspects must be considered - compliance, risk, internal audit, management. Essentially, senior management must be wholly...

Persistent link: https://www.econbiz.de/10004987634

From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...

Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217

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 …

Persistent link: https://www.econbiz.de/10010679419

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578

Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

Sysak, Ella; Slobodian, Volodymyr - In: Accounting and Finance (2012) 4, pp. 30-34

The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...

Persistent link: https://www.econbiz.de/10010633720