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Seit dem Jahressteuergesetz 2009 und den damit verbundenen KWG-Änderungen unterliegen Finanzierungsleasing-Unternehmen der Bank-Aufsicht. Während des Gesetzgebungsverfahrens standen steuerliche und aufsichtsrechtliche Themen aufgrund ihrer Bedeutung im Fokus. Weitgehend unbemerkt führten die...
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The revision of the current worldwide System of National Accounts (SNA) 2008, which is the basis of the binding …
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Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the audit market problem' resulting from the presence of only four international audit networks. Eventhough serious problems would be created by the disappearance of one of...
Persistent link: https://www.econbiz.de/10010293548
Decomposing output into trend and cyclical components is an uncertain exercise and depends on the method applied. It is an especially dubious task for countries undergoing large structural changes, such as transition countries. Despite their deficiencies, however, univariate detrending methods...
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. Therefore, the policy process of the revision of the EU Emissions Trading System for its third phase is analysed. The research …
Persistent link: https://www.econbiz.de/10011595853
revision errors, this is the first application of the nonparametric approach to examine revisions. Moreover, to gain robustness … biased, and revision errors are not optimal forecast errors. …
Persistent link: https://www.econbiz.de/10011985266
überarbeiten und zu aktualisieren. Ein Schwerpunkt der Änderungen innerhalb der AZR im Rahmen der Revision 2019 ist die Integration … zunächst die Grundkonzeption der AZR vorgestellt und dargelegt, welche Änderungen an den Berechnungen der AZR im Rahmen der VGR-Revision …This report documents reasons, methods and results of the general revision 2019 of the IAB working-time measurement …
Persistent link: https://www.econbiz.de/10012110791
Due to the phenomenon of revision, published macroeconomic data can never be regarded as final, because they are … surrounds our estimate: the 90 per cent confidence interval surrounding the expected revision is approximately ±0.5 percentage …. In both cases we obtained results that barely differ from the baseline estimate for the expected revision. …
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