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ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE
Brabete, Valeriu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9, pp. 20-27
Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...
Persistent link: https://www.econbiz.de/10005120951
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Stochastic Pricing
Schroeder, Gerhard - EconWPA - 2005
now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …
Persistent link: https://www.econbiz.de/10005125491
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10008498426
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Implications of International Financial Reporting Standards of Performance Indicators within a Company
ONICA, Cristina Mihaela; CHEBAC, Neculina; MIHALCEA, Lucean - In: Economics and Applied Informatics (2010) 1, pp. 277-282
Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France …, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and … achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now …
Persistent link: https://www.econbiz.de/10008692109
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …
Persistent link: https://www.econbiz.de/10008580420
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …
Persistent link: https://www.econbiz.de/10010615527
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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...
Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217
Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …
Persistent link: https://www.econbiz.de/10010679419
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Impact of XBRL on Financial Reporting in Romania
Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340
In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...
Persistent link: https://www.econbiz.de/10010679578
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Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
Bayerlein, Leopold; Farooque, Omar Al - In: Asian Review of Accounting 20 (2012) July, pp. 93-118
accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore …Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS …
Persistent link: https://www.econbiz.de/10010592173
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Alarm System for Credit Losses Impairment
Salhi, Yahia; Thérond, Pierre-Emmanuel - HAL - 2014
: Expected Credit Losses. In this paper, after a brief description of the principles elaborated by IASB for IFRS 9, we propose a …
Persistent link: https://www.econbiz.de/10010899862