Accounting und Taxation der FOM Hochschule für Oekonomie & Management. (...) Der Begriff der Nachhaltigkeit steht im Fokus …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

and China in the Persian Gulf region, in particular in view of US (mis)handling of local conflicts and China's expanding … power vacuum and opportunity for China to edge in. China has expanding economic involvement in the Gulf and has overtaken … the US as the biggest importer of oil from the GCC. With expanding trade, investment and contract work in the Gulf, China …

China is a rising global power with a growing role and impact on the world's energy markets as well as on the Earth …'s climate system. China pursues its development in an essentially non-confrontational manner, a vision encapsulated by the … notion of peaceful rise which is viewed positively in the world's major capitals. Nevertheless, China's rapid growth …