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Teilweise Umsetzung der Fair Value-Richtlinie in deutsches Recht und Folgen für die handelsrechtliche Bilanzierung

Huthmann, Andreas; Hofele, Frank - In: KoR : internationale und kapitalmarktorientierte … 5 (2005) 5, pp. 181-188

Persistent link: https://www.econbiz.de/10002771407

Abschlußkosten in der deutschen und internationalen Rechnungslegung : eine vergleichende Analyse der Rechnungslegung der Abschlußkosten in der Schaden- und Unfallversicherung nach...

Zimmermann, Christoph - 2002 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001706413

Auswirkungen der europäischen Harmonisierung auf die handelsrechtliche Rechnungslegung und ihre Prüfung

Blöink, Thomas - In: Corporate Governance, Abschlussprüfung und Compliance …, (pp. 39-53). 2012

Persistent link: https://www.econbiz.de/10009539976

The impact of accounting regulatory change on banks : a study on the reclassification of financial assets

Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014

Persistent link: https://www.econbiz.de/10010438077

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …

Persistent link: https://www.econbiz.de/10013112328

Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

Loew, Edgar - 2019

IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … specifically categorised and that IFRS 9 doesn't have an effect on long term investments by banks. The study also outlines the …

Persistent link: https://www.econbiz.de/10012861972