some of the difficulties that could be faced by the United States if the transition proposed by the Securities and Exchange …

knowledge, has investigated the reasons why higher rated securities recover more than lower rated securities in the event of … default. Specifically, this paper will empirically investigate why securities originally rated investment grade, fallen angels …, recover more than securities originally rated high yield in the event of default. …

securities companies were the world’s largest; and its life and casualty insurance companies were likewise huge. Banks had ample … collapsed, as has one of the Big Four securities companies, and a mid-sized life insurance company. This is not only … Japanese banking industry, although the analysis applies in many respects to the securities and insurance industries as well …

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …