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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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Valuation : the state of the art
Penman, Stephen H. - In: Schmalenbach business review : sbr 17 (2016) 1, pp. 3-23
Persistent link: https://www.econbiz.de/10011634064
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Bilanzierung von Stock Options : SEC Staff Accounting Bulletin 107 "Share-Based Payment" als Ergänzung und Interpretationshilfe zu SFAS 123R
Vater, Hendrik - In: WPg : Kompetenz schafft Vertrauen 58 (2005) 23, pp. 1269-1276
Persistent link: https://www.econbiz.de/10003217721
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Fair value for financial reporting : meeting the new FASB requirements
King, Alfred M. - 2006
Persistent link: https://www.econbiz.de/10003189587
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Die fair value-Bewertung immaterieller Vermögenswerte vor dem Hintergrund der Umsetzung internationaler Rechnungslegungsstandards
Jäger, Rainer; Himmel, Holger - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 55 (2003) 4, pp. 417-440
Persistent link: https://www.econbiz.de/10001784036
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2012
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013115849
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2015
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013011597
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617