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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...

Bacher, David F. - 2008

IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …

Persistent link: https://www.econbiz.de/10009451183

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012232301

International standards for financial reporting: Harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS Journal of Economics 6 (2015) 2, pp. 233-240

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Persistent link: https://www.econbiz.de/10011533275

Including estimates of the future in today's financial statements

Barth, Mary E. - 2006

Persistent link: https://www.econbiz.de/10003376643

Institution-specific value

Peasnell, Ken V. - 2006

Persistent link: https://www.econbiz.de/10003376648

Particularities regarding the reflection of foreign currency transactions in financial statements

Breahnă-Pravăţ, Ionela-Cristina - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 75-83

Persistent link: https://www.econbiz.de/10011333796

Aspects concerning interim financial reporting in Romania : standards and regulations

Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 83-93

Persistent link: https://www.econbiz.de/10011339624

Impact pf IFRS : evidence from Spanish listed companies

González, Mariano; Nave Pineda, Juan M.; Toscano, David - In: International journal of accounting and information … 22 (2014) 2, pp. 157-172

Persistent link: https://www.econbiz.de/10010378665

The objectives of financial reporting : a historical survey and analysis

Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 262-327

Persistent link: https://www.econbiz.de/10009788976

The impact of new financial reporting standards on revenue management

Huefner, Ronald J. - In: Journal of revenue and pricing management 15 (2016) 1, pp. 78-81

Persistent link: https://www.econbiz.de/10011441312