Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …

accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit … sector so led to the growth of debt since the 1980s and onto the credit crisis. Turning to the behavioral aspects of credit …

The International Accounting Standards Committee issued the the International Accounting Standard 18, Revenue. The … objective of IAS 18 The objective of IAS 18 is to prescribe the accounting treatment of revenue arising from certain types of … yielding interest or rental income. The primary issue in accounting for revenue is determining when to recognise revenue …

The International Accounting Standards Committee issued the the International Accounting Standard 21, The Effects of …. The objective of IAS 21 is to prescribe the basis for selecting an entity’s functional currency and the accounting …

The International Accounting Standards Committee issued the the International Accounting Standard 20, Accounting for … Government Grants and Disclosure of Government Assistance. The objective of IAS 20 is to prescribe the accounting treatment for …

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 …

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting … Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek …

accounting treatment for these instruments is presented in accordance to the basic principles of hedge accounting imposed by IAS … 39. Additionally, there are references to the most important requirements regarding the accounting rules regarding …

determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop … measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies …