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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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Hedge Accounting von Commodity-Risiken nach IFRS 9 : ein Vergleich mit IAS 39
Kuhn, Steffen; Hachmeister, Dirk - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 7/8, pp. 277-284
Persistent link: https://www.econbiz.de/10011341363
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Fair value accounting : virtues and vices
Singh, J. P.; Uzma, Shigufta Hena - In: International journal of managerial and financial accounting 3 (2011/12) 2, pp. 113-126
Persistent link: https://www.econbiz.de/10009009127
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Accounting for derivatives and hedging activities : comparison of cash flow versus fair value hedge accounting
Smith, Pamela A.; Kohlbeck, Mark J. - In: Issues in accounting education 23 (2008) 1, pp. 103-117
Persistent link: https://www.econbiz.de/10003653602
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Factors in managing actuarial assumptions for pension fair value : implications for IAS 19
Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10010233399
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Accounting valuation models under international financial reporting standards : evidence from some European listed companies
Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101
Persistent link: https://www.econbiz.de/10011524206
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440