This dissertation comprises three distinct chapters. The first chapter examines market reactions towards changing the information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net income to other comprehensive income (OCI), as...

Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment...

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...