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 …

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 …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … 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 …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … 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 …

This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of fair value accounting in view of the recent …

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 four important issues as an attempt to make sense of the controversies …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … 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 …

)-based performance measures in CEO pay contracts. We argue that IFRS add “noise” to accounting numbers which, based on optimal … under IFRS accounting earnings could be more informative for valuation purposes, this might be achieved at the expense of …We examine the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms …

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in … Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are … analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …