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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014
Persistent link: https://www.econbiz.de/10010438077
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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …
Persistent link: https://www.econbiz.de/10013112328
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The logic of pension accounting
Napier, Christopher J. - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 231-249
Persistent link: https://www.econbiz.de/10003896464
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Discussion of "The logic of pension accounting"
Elwin, Peter - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 251-253
Persistent link: https://www.econbiz.de/10003896466
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The Logic of Pension Accounting
Napier, Christopher J. - 2018
Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...
Persistent link: https://www.econbiz.de/10012940476
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Perpetual securities and stock prices : Korean evidence
Kim, Young Jun; Choi, Sera; Lee, Eugenia Y.; Lee, Su Jeong - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10014301917
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Reporting on financial derivatives : a law and economics perspective
Naor, Nir - In: European journal of law and economics 21 (2006) 3, pp. 285-314
Persistent link: https://www.econbiz.de/10003326010
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Seven accounting standards updates address topics including loan receivables, revenue recognition, derivatives and hedging
Elifoglu, I. Hilmi; Fitzsimons, Adrian P.; Lange, Gerard A. - In: Commercial lending review 25 (2010) 4, pp. 38-42
Persistent link: https://www.econbiz.de/10008649177
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Commercial banks and value relevance of derivative disclosures after SFAS 133 : evidence from the USA
Siregar, Dona; Anandarajan, Asokan; Hasan, Iftekhar - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010233375
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Audit fees and IAS/IFRS adoption : evidence from the banking industry
Cameran, Mara; Perotti, Pietro - In: International journal of auditing : IJA 18 (2014) 2, pp. 155-169
Persistent link: https://www.econbiz.de/10010377075