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Fair value accounting in banking - issues in convergence to IFRS
Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280
announcement of the Indian version of IFRS i.e., Ind AS by the regulators in India and its impact in relation to the contentious …
Persistent link: https://www.econbiz.de/10010670373
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National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
Litan, Robert - In: CESifo Forum 3 (2002) 3, pp. 29-30
Persistent link: https://www.econbiz.de/10004998588
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National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds
Merkt, Hanno - In: CESifo Forum 3 (2002) 3, pp. 31-32
Persistent link: https://www.econbiz.de/10004998654
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The Need for a Different Approach to Financial Reporting and Standard-setting
Östman, Lars - Economics Institute for Research (SIR), … - 2010
International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them. No doubt, there is a need for a more profound theoretical approach to these issues. Theory-building in accounting should include...
Persistent link: https://www.econbiz.de/10008561162
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Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy.
Paglietti, Paola - In: De Computis "Revista Española de Historia de la … (2009) 11, pp. 83-115
La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606 … de contabilidad que se han desarrollado exógenamente como los IFRS en el actual escenario europeo. (The mandatory … adoption of the International Financial Reporting Standards (IFRS), enforced by Regulation (EC) No. 1606/2002, may be …
Persistent link: https://www.econbiz.de/10008497043
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Accounting valuation models under international financial reporting standards: evidence from some European listed companies
Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS … adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting … valuation models as the historical cost versus Fair Value Accounting (FVA) following the mandatory IFRS adoption. We use a panel …
Persistent link: https://www.econbiz.de/10011207779
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010951630
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FAIR VALUE VERSUS HISTORICAL COST IN FORECAST OF INCOME FOR BANKING COMPANIES
Cristin, Nicolae Traian; Miticã, Pepi - In: Annals of Faculty of Economics 1 (2013) 2, pp. 550-558
The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found...
Persistent link: https://www.econbiz.de/10010817132
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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
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10008580420