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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...
Persistent link: https://www.econbiz.de/10011111963
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Fair Value Accounting in Banking – Issues in Convergence to IFRS
Swamy, Vighneswara; S, Vijayalakshmi - Volkswirtschaftliche Fakultät, … - 2012
issues like; systemic risk, contagion and its impact on investors. Further, the article highlights the areas in which Indian …
Persistent link: https://www.econbiz.de/10011259732
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Fair value accounting in banking - Issues in convergence to IFRS
Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2010
issues like; systemic risk, contagion and its impact on investors. Further, the article highlights the areas in which Indian …
Persistent link: https://www.econbiz.de/10011114558
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Veryfication of the disclosure lemma for Polish broker-dealer market
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012
The paper presents the approach for the verification of the lemma used for the model for reputation risk for … absolute value of the reputation risk greater than the entity’s materiality the reputation risk management system should be in …
Persistent link: https://www.econbiz.de/10011260535
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Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
Piotr, Staszkiewicz - Volkswirtschaftliche Fakultät, … - 2012
The paper presents the model for reputational risk for subsidiaries of non-public group with reciprocal shareholding … within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non …-measurable risk has been outline first for the case of the effective public market, than a limited model has been presented for the …
Persistent link: https://www.econbiz.de/10009397185
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
between systemic risk and information asymmetries – hence the justification for greater focus on information channels as well …
Persistent link: https://www.econbiz.de/10011107937