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Bilanzielle Behandlung von Forschungs- und Entwicklungskosten nach IFRS -- Kapitalmarkt und Informationseffizienz … Entwicklungskosten nach IFRS Kapitalmarkt und Informationseffizienz Grundlagen der Kapitalmarktrelevanzforschung Stand der empirischen …
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We propose a new framework for monetary policy analysis to study monetary policy normalization when exiting a liquidity trap. The optimal combination of reserves and interest rate policy requires an increase in liquidity (reserves) a few quarters after the policy rate is set at the effective...
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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 …
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