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Accounting standards for financial derivatives : a comparison of Germany and Turkey

Tas, Oktay - 2001 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001565434

The accounting treatment of derivatives on a reporting entity's own shares : adding the new category "Equity Derivatives"

Isert, Dietmar - 2009 - 1. Aufl. 2009

Abstract: Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen …Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen dem IASB …

Persistent link: https://www.econbiz.de/10011674638

The accounting treatment of derivatives on a reporting entity's own shares : adding the new category "Equity Derivatives"

Isert, Dietmar - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10012875227

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358