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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014
Persistent link: https://www.econbiz.de/10010438077
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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
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 …
Persistent link: https://www.econbiz.de/10013112328
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Essays in financial and monetary economics
Bluhm, Marcel - 2011
Persistent link: https://www.econbiz.de/10009269994
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Die ökonomischen Wirkungen des Enforcement der Rechnungslegung
Ballwieser, Wolfgang - In: Festschrift zu Ehren von Christian Kirchner : Recht im …, (pp. 625-644). 2014
Persistent link: https://www.econbiz.de/10010355200
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Steuerrecht und Rechnungslegung : Ansätze zur Quantifizierung der Wirkungen in ökonomischen Systemen
Jordan, Markus - 2004
Persistent link: https://www.econbiz.de/10002243587