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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

Fair value in financial reporting: problems and pitfalls in practice – a case study

Gwilliam, David; Jackson, Richard H.G. - 2008

This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately preceding its collapse. Set in the context of historical developments in...

Persistent link: https://www.econbiz.de/10009440949

The Role of Fair Value Accounting in Bank Failures: 2001-2010

Spring, Jacob Edward Eugene - 2010

Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial...

Persistent link: https://www.econbiz.de/10009468726

Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti - 2008

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...

Persistent link: https://www.econbiz.de/10009475429

Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje

Vainora, Klanaitė - 2007

Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką...

Persistent link: https://www.econbiz.de/10009478300

Turto įkainojimo metodų lyginamoji analizė

Kraniauskienė, Laima - 2010

Tyrimo objektas – turto įkainojimo būdai finansinėje apskaitoje. Tyrimo tikslas – atlikti turto įkainojimo metodų lyginamąją analizę bei nustatyti, kaip turto įkainojimo būdai įtakoja įmonės finansinę būklę ir veiklos rezultatą. Tyrimo uždaviniai: • išanalizuoti turto...

Persistent link: https://www.econbiz.de/10009478698

Tarptautinių apskaitos standartų taikymo problemos

Lenktienė, Laura - 2010

Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas –...

Persistent link: https://www.econbiz.de/10009478699

Medžiagų ir produkcijos apskaita ir auditas

Strazdienė, Daiva - 2005

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production...

Persistent link: https://www.econbiz.de/10009478781

What will the Implementation of IFRS for SME bring for Agricultural Enterprises?

Bohušová, Hana; Svoboda, Patrik - 2013

SMEs and standardization of financial reporting for these businesses in the form of the IFRS for SMEs has not yet been … agricultural sector yet. This contribution deals with the potential impact of implementation of IFRS for SMEs in agricultural … activities and proposes possible methodological procedures for accounting solutions that are in accordance with the IFRS for SMEs …

Persistent link: https://www.econbiz.de/10011316029

CONCEPTS, NEWS AND PERSPECTIVES REGARDING ACCOUNTING IN TOURISM AND ECOTOURISM

TULVINSCHI, Mihaela - 2015

Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the...

Persistent link: https://www.econbiz.de/10011316259