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advantages and disadvantages;• To compare the standards of assets valuation issues in International and Business Accounting … International and Business Accounting were compared. Also, an empirical research was carried out on what valuation methods were used …
Persistent link: https://www.econbiz.de/10009478698
Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of … stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To … analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and …
Persistent link: https://www.econbiz.de/10009478781
The calculation of the regulatory capital ratios according to the Capital Requirements Regulation (CRR) is based on the IFRS consolidated financial statements. Therefore, banks are able to influence their regulatory capital ratios through discretionary powers when measuring with fair values...
Persistent link: https://www.econbiz.de/10014523444
important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …
Persistent link: https://www.econbiz.de/10014527698
activities and proposes possible methodological procedures for accounting solutions that are in accordance with the IFRS for SMEs …
Persistent link: https://www.econbiz.de/10011316029
, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting … the accounting information. The anticipations based on accounting information are important for the increasing of the … tourism and ecotourism activities efficiency, in terms of sustainable development. Accounting information has as main purpose …
Persistent link: https://www.econbiz.de/10011316259
Evento: Internacional Monetary Fund
Persistent link: https://www.econbiz.de/10013267462
Evento: Conference on 'Procyclicality in the financial system'. Organizado por: Nederlandsche Bank y el Comité 'Reinventing Bretton Woods
Persistent link: https://www.econbiz.de/10013267473
This study investigates the effect on nonprofessional investors' judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance judgements of...
Persistent link: https://www.econbiz.de/10013200160
This paper investigates the implications of the fair value protections contemplated by the standard corporate contract (i.e., the standard contract form for which corporate law provides) for the entrepreneur-venture capitalist relationship, focusing, in particular, on unavoidable...
Persistent link: https://www.econbiz.de/10012655955