The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are …

Diese Dissertation besteht aus drei eigenständigen theoretischen Aufsätzen, in denen das Kreditrisiko von Firmen, die …

mitigate potential problems of information asymmetry. First Loss Positions (FLPs) are the most important enhancement. We … a higher FLP. Assuming a lognormal distribution for the loss rate of the underlying portfolio we find that the FLP bears … on average 86% of the expected default losses. This loss share is largely independent of the asset pool quality. However …

setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design … setting process. Findings – CDA made visible the coalitions between powerful players and their impact on the eventual IFRS for … the extractive industries. Evidence indicates that the setting of an IFRS for the extractive industries is merely a …

implementing standards that are compatible, comprehensive, and understandable all across the globe. IFRS has been continuously … transforming its policies amid covid-19 and post-pandemic as well. We have critically analyzed the updates on IFRS standards by … peeking into 2021 highlights. IFRS made progress by enhancing stakeholder engagement, efficient governance, and strategy, more …

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which …

This paper explores the differences that can exist between individual and aggregate loss guarantees in an environment … resources, e.g., bandwidth or buffer, required to ensure that all individual loss measures remain below their desired target …. This paper's contributions are in developing analytical models that enable the evaluation of individual loss probabilities …