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Hedge Accounting nach IAS/IFRS : Bilanzielle Abbildung ökonomischer Sicherungsbeziehungen
Doege, Dana - 2013
Darstellung der Vorschriften zur Bildung von Sicherungsbeziehungen nach IAS/IFRS -- Vorschlag zur prinzipienorientierten Formulierung von Designationsvorschriften -- Darstellung und Vergleich von Effektivitätsmessmethoden -- Ansatz zur Übernahme interner Effektivitätssteuerungsmethoden für...
Persistent link: https://www.econbiz.de/10014017053
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Hedge Accounting nach IAS, IFRS : bilanzielle Abbildung ökonomischer Sicherungsbeziehunen
Doege, Dana - 2013
Persistent link: https://www.econbiz.de/10010226158
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Comparative study between IFRS and AAOIFI disclosure compliance : evidence from Islamic banks in Gulf Co-operation Council countries
Ajili, Hana; Bouri, Abdelfettah - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 269-292
Persistent link: https://www.econbiz.de/10011808965
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Properties of optimal accounting rules in a signaling game
Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
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The effect of financial statement incomparability on investment decisions
Anderson, Spencer B. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
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Strategic entry decisions, accounting signals, and risk management disclosure
Zou, Youli - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2338-2375
Persistent link: https://www.econbiz.de/10013464926
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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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The impact of culture and economic factors on the implementation of IFRS
Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934