Narrow search
Showing 1 - 10 of 3,961
Cover Image
Das fair value-Bewertungskonzept für Finanzinstrumente bei internationalen Banken aus Sicht der Rechnungslegung und Prüfung
Studer, Irina I. - 2005
Persistent link: https://www.econbiz.de/10002751470
Cover Image
Hedge Accounting nach IAS 39 und Alternativen auf Fair-Value-Basis
Menk, Michael Torben - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003836791
Cover Image
Prozyklische Wirkung der Kreditvergabe : ein regulierungs- sowie rechnungslegungsorientierter Lösungsansatz
Opher, Gil - 2014 - 1. Auflage
Persistent link: https://www.econbiz.de/10010248919
Cover Image
Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting
Schneider, Felix - 2013
Persistent link: https://www.econbiz.de/10010372782
Cover Image
Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …
Persistent link: https://www.econbiz.de/10011772789
Cover Image
Fair-Value-Bilanzierung von Investment Properties nach IAS 40 : Konzeption und empirischer Befund
Gohla, Tobias - 2017 - [1. Auflage]
Persistent link: https://www.econbiz.de/10011624740
Cover Image
Value-Relevance of other comprehensive income under IFRS
Günther, Robert - 2015
Persistent link: https://www.econbiz.de/10010510826