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Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
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Bankbilanzen nach IFRS : Betriebliche Mitbestimmung und betriebliche Handlungshilfen
Sollanek, Achim; Hansen, Pascal - 2012
Persistent link: https://www.econbiz.de/10009681715
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Why accounting matters : a central bank perspective
Schwarz, Claudia; Karakitsos, Polychronis; Merriman, Niall - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 1, pp. 1-42
Persistent link: https://www.econbiz.de/10011291283
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
CET1 ratios. Therefore, detailed movements between previous and current classification categories as well as the portfolio … composition per category are analysed. A specific look on the classification of equity instruments as well as potential changes in …
Persistent link: https://www.econbiz.de/10012861972
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Fair Value Accounting, Fragile Bank Balance Sheets and Crisis : A Model
de Jager, Phillip - 2014
A topic of recent interest in accounting research has been the investigation of the role of fair value accounting (FVA) in the global financial crisis. This research focused on finding a link during the crisis time-period and often states that “accounting is only a messenger”. The model...
Persistent link: https://www.econbiz.de/10013060108
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Accounting for financial instruments in the banking industry
Gebhardt, Günther - 2002
Persistent link: https://www.econbiz.de/10013444470
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Eigenkapital von Kreditgenossenschaften : Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht
Beyer, Michael - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013439653
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International classification of accounting systems
Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106
This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … was significant and negative in Hungary. These findings are to an extent supported by the classification of National …
Persistent link: https://www.econbiz.de/10010355502
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Die Bilanzierung von Pensionsgeschäften im Jahresabschluss der Kreditinstitute nach HGB und IFRS
Bieg, Hartmut; Waschbusch, Gerd; Käufer, Anke - In: Zeitschrift für Bankrecht und Bankwirtschaft : ZBB 20 (2008) 1, pp. 63-75
Persistent link: https://www.econbiz.de/10003638571