The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...

Grenzüberschreitende Investitionen spielen eine entscheidende Rolle für Wachstum und Wohlstand. Für den Investor ergeben sich in Verbindung mit grenzüberschreitenden Investitionen jedoch Fragen bezüglich des Schutzniveaus der Investition. Instrumente, die an diesen Problemen anknüpfen sind...