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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
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Transition from US GAAP to IFRS : analysis of impact on income tax administration in USA
Roe, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 86-109
apportionment and equity-based taxes. The main research questions relate to empirical research related to the micro and macro …
Persistent link: https://www.econbiz.de/10011470701
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
composition per category are analysed. A specific look on the classification of equity instruments as well as potential changes in … maturity of long term investments in loans and bonds are taken. It can be shown that the equity investments usually are not … transition impact from the incurred loss to the expected loss model with a focus on the allocation of assets to the newly …
Persistent link: https://www.econbiz.de/10012861972
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early...
Persistent link: https://www.econbiz.de/10008663374
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Accounting integration and comparability : evidence from relative performance evaluation around IFRS adoption
Wu, Joanna Shuang; Zhang, Ivy Xiying - 2010 - Rev.
We study a sample of Continental European firms for changes in the sensitivity of their CEO turnover to their foreign peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a post-adoption increase in the use of Relative...
Persistent link: https://www.econbiz.de/10008695764
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim (contributor) - 2008
test whether firms with more influential non-equity stakeholders provide more valuation-useful financial accounting … information. As non-equity stakeholders in general face higher transaction costs when diversifying unsystematic risk compared to … equity stakeholders and as stewardship-related risks should be at least in part unsystematic, I expect the demand for …
Persistent link: https://www.econbiz.de/10003693060
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Does the introduction of IFRS change the timeless of loss recognition? : evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...
Persistent link: https://www.econbiz.de/10009660273
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A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation
Fosbre, Anne B. - 2012
A roadblock exists between International Financial Reporting Standards, (IFRS) and United States Generally Accepted Accounting Standards, (US GAAP) in the area of acceptable methods of inventory valuation. IFRS recognizes the First In First Out Method, FIFO, and the Weighted Average Method of...
Persistent link: https://www.econbiz.de/10013114560
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Determinants of Tangible Long-Lived Asset Impairments under US GAAP and IFRS
Gordon, Elizabeth A. - 2019
This paper explores determinants of tangible long-lived asset impairments under US GAAP and IFRS. Using a sample covering 26 countries, we document that US GAAP impairments are more related to macroeconomic factors consistent with the built-in delay in reporting impairments under two-step...
Persistent link: https://www.econbiz.de/10012872241