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Mit der Einführung von Basel II erhalten ab dem 01. Januar 2007 nahezu alle fremdfinan¬zierten Unterneh¬men im Rahmen einer Ratinga¬nalyse eine individuelle Bewertung ihrer Bo¬nität. Wie die Ratinganalyse haben sich auch die gesetzlichen Vertreter im Rahmen der Lageberichterstattung und...
Persistent link: https://www.econbiz.de/10009433686
.e. through obligatory standards, or an independent entity to certify the fulfilment of a voluntary standard. In the vegetable …
Persistent link: https://www.econbiz.de/10009444106
We analyze the effects of a domestic standard that reduces an externality associated with the consumption of the good … targeted by the standard, using a model in which foreign and domestic producers compete in the domestic good market. Producers … potential protectionism, the standard is useful in correcting the consumption externality in the domestic country. Protectionism …
Persistent link: https://www.econbiz.de/10009445585
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
visible inputs and outputs of the standard setting process is the existence of a “black box”, in which powerful extractive …
Persistent link: https://www.econbiz.de/10009457470
cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been … determined. The standard is contained in statement of Financial Accounting Standard No. 27 regarding the cooperative accounting … factor to apply the statement of Financial Accounting Standard No. 27 in cooperative’s financial statement and to know the …
Persistent link: https://www.econbiz.de/10009464294
The Health Insurance Portability and Accountability Act (HIPAA) has set privacy and security regulations for the US healthcare industry. HIPAA has also established principles for security standards that global e-health industry tends to follow. In this paper, a hybrid public key infrastructure...
Persistent link: https://www.econbiz.de/10009481579
The Health Insurance Portability and Accountability Act (HIPAA) has set privacy and security regulations for the US healthcare industry. HIPAA has also established principles for security standards that global e-health industry tends to follow. In this paper, a hybrid public key infrastructure...
Persistent link: https://www.econbiz.de/10009481839
frame the compliance problem for a utility as a decision to trade or not. Trading of allowances should be the consequence …
Persistent link: https://www.econbiz.de/10009435386
compliance, and technical and economic uncertainties--this audience and our predecessors have addressed them, individually and …
Persistent link: https://www.econbiz.de/10009435408