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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/10005753797
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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
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …
Persistent link: https://www.econbiz.de/10011260479
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Fair Value Reclassifications of Financial Assets during the Financial Crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in …
Persistent link: https://www.econbiz.de/10009651904
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …
Persistent link: https://www.econbiz.de/10011258018
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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 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 … the financial statements of the bank. …
Persistent link: https://www.econbiz.de/10010670373
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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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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
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/10011107937