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IFRS 7 : Financial Instruments ; Disclosures

Löw, Edgar - In: WPg : Kompetenz schafft Vertrauen 58 (2005) 24, pp. 1337-1352

Persistent link: https://www.econbiz.de/10003229101

Impact of Non-Controlling Interests on Reliability of Consolidated Income Statement and Consolidated Balance Sheet

Welc, Jacek - 2017

by the existence of significant non-controlling interests, are discussed and illustrated with numerical examples. Non-controlling … benefits (both profits as well as net assets) generated by its non-wholly owned subsidiaries. If significant, non-controlling … ratios. This is so because under both IFRS (International Financial Reporting Standards) and US GAAP (US Generally Accepted …

Persistent link: https://www.econbiz.de/10012948704

Die steuerbilanzielle Behandlung von Sicherungsbeziehungen

Breckheimer, Inga - 2010 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003939859

Die steuerbilanzielle Behandlung von Sicherungsbeziehungen

Breckheimer, Inga - 2010

Grundlagen der Untersuchung -- Einsatz von Finanzinstrumenten -- Bilanzielle Behandlung von Finanzinstrumenten als Teil einer Sicherungsbeziehung -- Außerbilanzielle Einkommensermittlung -- Zusammenfassende Betrachtung und Ausblick.

Persistent link: https://www.econbiz.de/10014424943

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012010950