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Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht
Beyer, Michael - 2008
In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....
Persistent link: https://www.econbiz.de/10009462192
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COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA
Abdullah, Mazni - 2011
This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …
Persistent link: https://www.econbiz.de/10009466008
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Labour cost disclosures: Have IFRSs made a difference?
Kim, S; Taylor, D - 2011
Purpose - This paper aims to investigate changes in corporate disclosures of labour-related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia....
Persistent link: https://www.econbiz.de/10009481590
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Politics of financial reporting and the consequences for the public sector
Ryan, Christine M.; Guthrie, James; Day, Ron - 2007
Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of …
Persistent link: https://www.econbiz.de/10009483264
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BIGGEST CZECH BANKS IN THE MIRROR OF ANNUAL REPORTS
PAVLAT, Vladislav - 2016
reports. During the period of 2007 – 2013 the implementation of IFRS continued and its impact on the institutional structure …
Persistent link: https://www.econbiz.de/10011437080
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Formation of tax strategy of innovative development of national economy of Byelorussia: Tax policy as the tool of development of innovative economy
Elena, Kireeva - 2009
The effective way of development of national economy is defined by leading value of scientific and technical progress and intellectualization of major factors of manufacture. On a share of the new knowledge embodied in technologies, the equipment, formation, the organization of manufacture in...
Persistent link: https://www.econbiz.de/10009475932
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The EU's Limited Response to Belarus' Pseudo 'New Foreign Policy'. CEPS Policy Brief No. 151, 8 February 2008
Dura, George. - 2008
[From the Introduction]. The aim of this paper, therefore, is to analyse whether the dynamics of EU-Belarus relations … leverage over the country. A first section briefly reviews the EU’s policy towards Belarus since the coming to power of … Belarus, by effectively ending the subsidies. Thirdly, we analyse Lukashenko’s efforts to offset the effects of the oil and …
Persistent link: https://www.econbiz.de/10009463759
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The EU's Limited Response to Belarus' Pseudo 'New Foreign Policy'. CEPS Policy Brief No. 151, 8 February 2008
Dura, George. - 2008
[From the Introduction]. The aim of this paper, therefore, is to analyse whether the dynamics of EU-Belarus relations … leverage over the country. A first section briefly reviews the EU’s policy towards Belarus since the coming to power of … Belarus, by effectively ending the subsidies. Thirdly, we analyse Lukashenko’s efforts to offset the effects of the oil and …
Persistent link: https://www.econbiz.de/10009463948