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Accounting for financial instruments
Hawkins, Andrew - In: Accounting standards for central banks, (pp. 201-222). 2003
Persistent link: https://www.econbiz.de/10001788487
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Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
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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
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Accounting for financial instruments in accordance with IFRS
Lof, Michiel van der; Laan, Peter - In: Derivatives & financial instruments 12 (2010) 2, pp. 3-10
Persistent link: https://www.econbiz.de/10008655695
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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
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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
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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
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Commentary on prospects for global financial reporting
Barth, Mary E. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 154-167
Persistent link: https://www.econbiz.de/10011409866
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Thirteen not out : Nobes & Parker, Comparative International Accounting, 1981-2016
Parker, Robert H. - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 512-521
Persistent link: https://www.econbiz.de/10011642846