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From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...
Persistent link: https://www.econbiz.de/10010905039
Regarding financial reporting, information about performances is one of the preferred items banking institutions are referring to. Therefore, quantitative and qualitative performance indicators are a significant part of annual reports. Reporting about performances raises some other issues:...
Persistent link: https://www.econbiz.de/10010742283
Les objectifs de cette communication sont : § de rechercher quand et comment la notion de juste valeur a été introduite comme concept comptable d'abord puis comme règle d'évaluation ensuite ; § d'examiner, de façon plus détaillée, son application opérationnelle au cas des instruments...
Persistent link: https://www.econbiz.de/10009001255