This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …

now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …

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 …

Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …

need for differentiation in accounting and reporting has been grounded for crop production and livestock farming biological … accounting of livestock floating biological assets. Expenditure for crop production is to be disclosed in Account 23 'Production … evaluation of biological assets and agricultural produce enables the display of subjectivity in accounting, gives way to …

, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady … growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting …, problems concerning both the need for bringing national and international accounting rules in conformity with each other and …

in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the future … accounting firm that had signed the audit certificate. The main reason for bringing this point up is that when companies disclose … as a do-it yourself undertaking, there is nothing in Generally Accepted Accounting Principles (GAAP) or Securities …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …