brecha, hemos investigado esta temática en la Argentina. The English accounting literature offers relatively little insight …

The recent upsurge in the volume and quality of the accounting history research in Spain has positioned it as one of … the top nations in the field. However, only two Spanish journals are now dedicated entirely to accounting, and, while some … Spanish accounting history researchers do publish part of their work in English language journals, publication continues to be …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under … International Accounting Statement (IAS) 39. In particular we developed a procedure that assists risk managers in the identification … accounting. The proposed scheme aims at associating to any given swap of the bank portfolio, a certain collection of loans (or …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …