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Basic Principles of Hedge Accounting
Bunea-Bontas, Cristina Aurora - 2009
accounting treatment for these instruments is presented in accordance to the basic principles of hedge accounting imposed by IAS … 39. Additionally, there are references to the most important requirements regarding the accounting rules regarding …
Persistent link: https://www.econbiz.de/10013157696
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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 … restrictive hedge accounting rules, banks cannot adequately portray their best practice risk management activities under Current … IAS or US GAAP. We demonstrate that - contrary to assertions from the banking industry - mandatory FFV accounting …
Persistent link: https://www.econbiz.de/10009765358
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Optimal vs satisfactory transparency : the impact of global macroeconomic fluctuations on corporate competitiveness
Oxelheim, Lars - 2018
crucial to the assessment of the development of a firm’s competiveness. Against that background, the paper analyzes …
Persistent link: https://www.econbiz.de/10011952135
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Assessment of economic security of enterprises : theoretical and methodological aspects
Shynkar, Svitlana; Gontar, Zoriana; Dubyna, Mariya; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 261-271
The main objective of the study is to formulate a new approach of assessing economic security for industrial enterprises, indicating a different approach from existing ones, to allow for the very specifics of economic activity, and to allow the use of qualitative and quantitative indicators. We...
Persistent link: https://www.econbiz.de/10012225140
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Political Systems, Lobbying, and the Adoption of International Financial Reporting Standards
Johnson, Derek C. - 2011
Reporting Standards (IFRS). To the extent that accounting standards influence economic behavior, a sweeping change in accounting …
Persistent link: https://www.econbiz.de/10013130665
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Towards an Understanding of the Role of Standard Setters in Standard Setting
Allen, Abigail M. - 2012
characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards …
Persistent link: https://www.econbiz.de/10013116081
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IFRS 17 Insurance Contracts and Firm Value
Longoni, Philip - 2020
I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers”). Studying 427 insurers' stock returns around sixteen events affecting the chance that IFRS 17 passes, I find that the introduction of IFRS 17 is on average associated with...
Persistent link: https://www.econbiz.de/10012835438
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Testing for Convexity Relevance : An IFRS 9 Benchmark Cashflow Test Proposal
Cefis, Luigi A. - 2017
According to IFRS 9, an Entity shall assess – by performing a quantitative assessment – the relevance of the …
Persistent link: https://www.econbiz.de/10012956231
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Adoption of International Financial Reporting Standards and the Cost of Adverse Selection
Katselas, Dean - 2017
This paper tests whether the adoption of International Financial Reporting Standards (IFRS) reduces the cost of adverse selection. We find that adverse selection costs fall only for firms that adopt IFRS before the mandated date. We also find that firms in countries with well-developed local...
Persistent link: https://www.econbiz.de/10012960023
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Stability and Regime Change : The Evolution of Accounting Standards
Chen, Hui - 2019
We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of …. These results are generally consistent with the observed development of accounting regulation …
Persistent link: https://www.econbiz.de/10012900743