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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
measurement, impairment and loan loss provision. As bank balance sheets consists of financial instruments by more than 95 per cent …, the application of the new standard was expected to bear major impacts on the bank´s balance sheets. This working paper …
Persistent link: https://www.econbiz.de/10012861972
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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 …
Persistent link: https://www.econbiz.de/10012010950
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Accounting standards applicable to state-owned enterprises in the European Union
Archer, Simon - 1994
Persistent link: https://www.econbiz.de/10000881995
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Accounting for Europe : success by 2000 AD?
Simmonds, Andy; Azières, Olivier - 1989
Persistent link: https://www.econbiz.de/10000836606
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EC financial reporting harmonisation : the mask of comparability
Paisey, Catriona - 1991
Persistent link: https://www.econbiz.de/10000841250