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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...
Bacher, David F. - 2008
IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …
Persistent link: https://www.econbiz.de/10009451183
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A Tale of Two Standards: An Exploration of US GAAP and IFRS
Lagasse, Allyson - 2010
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be...
Persistent link: https://www.econbiz.de/10009450221
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The legitimacy predicament of current day accounting theory / Pieter Willem Buys
Buys, Pieter Willem - 2010
Recent corporate reporting history is well–known for its corporate failures andquestionable accountancy practices, many of which caused the profession to befrowned upon. However, the splodge on the accounting profession?s reputationgoes deeper than its corporate reporting failures. The...
Persistent link: https://www.econbiz.de/10009456141
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Prudential filters, portfolio composition and capital ratios in European banks
Argimón Maza, Isabel; Estrada García, Angel; Dietsch, … - 2015
El 10 % de los activos totales de los bancos europeos se encuentra en carteras que generan ganancias y pérdidas no realizadas que bajo Basilea III dejarán de poder ser eliminadas del capital regulatorio de los bancos. Utilizando una muestra de bancos europeos, y aprovechando la heterogeneidad...
Persistent link: https://www.econbiz.de/10012530497
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The Impact of the Foreign Corrupt Practices Act on American Business from 1977-2010
Harris, Ajani - 2011
This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to...
Persistent link: https://www.econbiz.de/10009468752
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Leverage, Sanctions, and Deterrence of Accounting Fraud
Velikonja, Urska - 2011
The empirical evidence suggests that firms overpay for fraud liability and overspend on internal compliance mechanisms (which are not very effective at preventing fraud). Yet, insiders who commit fraud are rarely sanctioned for their wrongdoing, which produces moral hazard and individual...
Persistent link: https://www.econbiz.de/10009432061
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Ansatz und Bewertung originärer immaterieller Vermögensgegenständedes Anlagevermögens gemäß dem Gesetzentwurf zur Modernisierung des Bilanzrechts (Bilanzrechtsmodernisierungsgesetz...
Kramski, Alexandra - 2008
Bilanzrechtsmodernisierungsgesetzes nun auch dazu entschlossen, das HGB-Bilanzrecht u. a. in diesem Punkt den IFRS anzupassen und das bisher in § 248 Abs … internationalen Rechnungslegungsstandards (IFRS) den Ansatz immaterieller Vermögensgegenstände – unabhängig davon, ob sie entgeltlich … Aktivierungspflicht auf Grund der zu erbringenden Nachweise – ebenso wie nach IFRS – als faktisches Wahlrecht betrachtet werden kann …
Persistent link: https://www.econbiz.de/10009433659
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Discount rates in disarray : evidence on flawed goodwill impairment testing
Gallery, Gerry T. - 2009
(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …
Persistent link: https://www.econbiz.de/10009438362
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Accounting disclosure quality and synergy gains: Evidence from cross-border mergers and acquisitions
Eiler, Lisa Ann - 2009
(IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have … cross-listed or adopted IFRS (i.e., "strategic firms") to (1) target firms in similar countries that have not done so (i …
Persistent link: https://www.econbiz.de/10009447419
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Economic Loan Loss Provision and Expected Loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2010
according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …
Persistent link: https://www.econbiz.de/10009447485