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Hedge-Accounting im IFRS-Abschluss : Methoden der Effektivitätsmessung und Aspekte der Abschlussprüfung
Wiese, Roland - 2009
Persistent link: https://www.econbiz.de/10003866207
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Hedging von Finanzrisiken und Hedge Accounting gemäß IAS 39 : Ergebnisse einer Befragung zur Bilanzierung von Sicherungsbeziehungen
Glaum, Martin; Klöcker, André - 2009
Persistent link: https://www.econbiz.de/10003819294
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Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements
Kablan, Ali - In: International journal of finance & banking studies : JJFBS 2 (2013) 2, pp. 8-25
Persistent link: https://www.econbiz.de/10010531370
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Hedge Accounting von Commodity-Risiken nach IFRS 9 : ein Vergleich mit IAS 39
Kuhn, Steffen; Hachmeister, Dirk - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 7/8, pp. 277-284
Persistent link: https://www.econbiz.de/10011341363
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Hedge accounting in accordance with IFRS
Delitz, Florian - 2011
Persistent link: https://www.econbiz.de/10009419404
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Fair value hedging, between opportunity and necessity
Sahlian, Daniela; Botea, Mihaela; Trască, Daniela Livia - In: Theoretical and applied economics : GAER review 20 (2013) 12, pp. 97-104
Persistent link: https://www.econbiz.de/10010233215
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Audit fees and IAS/IFRS adoption : evidence from the banking industry
Cameran, Mara; Perotti, Pietro - In: International journal of auditing : IJA 18 (2014) 2, pp. 155-169
Persistent link: https://www.econbiz.de/10010377075
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Hedge effectiveness testing as a screening mechanism for hedge accounting : does it work?
Frestad, Dennis; Beisland, Leif Atle - In: Journal of accounting, auditing & finance 30 (2015) 1, pp. 35-56
Persistent link: https://www.econbiz.de/10010476161
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The effect of derivatives on the financial positions of banks in Turkey and in EU : a comparative analysis
Türel, Aslı; Türel, Ahmet - In: International journal of critical accounting : IJCA 6 (2014) 2, pp. 166-186
Persistent link: https://www.econbiz.de/10010489658
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Information externalities of SFAS 161 : evidence from supply chains
Chen, Jing; Dou, Yiwei; Zou, Youli - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 179-202
Persistent link: https://www.econbiz.de/10012626644