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Fair Values als Herausforderun...
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111
The impact of FSP FAS 157-4 on commercial banks
Cathey, Jack M.
;
Schauer, David A.
;
Schroeder, Richard G.
- In:
International advances in economic research : IAER ; an …
18
(
2012
)
1
,
pp. 15-27
Persistent link: https://www.econbiz.de/10009614591
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112
Auswirkungen der aktuellen Änderungen in IAS 39 : dargestellt an ausgewählten empirischen Beispielen aus der
Bank
- und Versicherungswirtschaft
Petersen, Karl
;
Zwirner, Christian
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
4
(
2009
)
2
,
pp. 65-70
Persistent link: https://www.econbiz.de/10003799569
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113
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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114
Fair value accounting and the cost of debt
Magnan, Michel
;
Wang, Haiping
;
Shi, Yaqi
-
2016
Persistent link: https://www.econbiz.de/10011492041
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115
Liberal fair value accounting in banks : a South African case study
Jager, Phillip de
- In:
Australian accounting review
24
(
2014
)
2
,
pp. 134-153
Persistent link: https://www.econbiz.de/10010390323
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116
Factors influencing non-compliance with ASU 2010-06 in the banking industry
Lu, Hung-yuan
;
Mande, Vivek
- In:
Managerial auditing journal
29
(
2014
)
6
,
pp. 548-574
Persistent link: https://www.econbiz.de/10010390979
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117
Book vs. fair value accounting in banking, and intertemporal smoothing
Freixas, Xavier
(
contributor
); …
-
2004
Persistent link: https://www.econbiz.de/10003179170
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118
Book vs. fair value accounting in banking, and intertemporal smoothing
Freixas, Xavier
(
contributor
); …
-
2004
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002373000
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119
Supervisory guidance on the use of the fair value option by banks under international financial reporting standards : consultative document ; issued for comment by 31 October 2005
2005
-
July 2005
Persistent link: https://www.econbiz.de/10003050056
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120
Fair value accounting will result in less transparency and more volatility in banks ́financial reporting : an interview with Bert Bruggink
Bruggink, Bert
- In:
Is fair value fair? : Financial reporting from an …
,
(pp. 255-264)
.
2003
Persistent link: https://www.econbiz.de/10002873851
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