Results 271 to 280 of about 3,810,418 (295)

Financial Instruments: A System of Derivatives and Underlyings

2019
Hans-Peter Deutsch, Mark W. Beinker
openaire   +1 more source

An Economic Analysis of the Use of Derivative Financial Instruments in Insurance Institutions ()

Open Journal of Social Sciences, 2023
exaly  

Real effects of governmental accounting standards: Evidence from GASB statement No. 53 – Accounting and financial reporting for derivative instruments

Journal of Accounting and Public Policy, 2020
Tharindra Ranasinghe, Claire J. Yan
exaly  

Derivative financial instruments

2017
openaire   +1 more source

Derivative financial instruments defined

2006
openaire   +1 more source

Financial Instruments: a Classification of Derivatives and Underlyings

1999
Hans-Peter Deutsch, Roland Eller
openaire   +1 more source

The classification of financial instruments derivatives for accounting purposes

2017
Розкрито проблемні моменти законодавчо закріпленої класифікаціїдеривативів та наукових пропозицій щодо неї. Здійснено класифікацію похідних фінансових інструментів з метою вдосконалення їх облікового відображення.
openaire   +1 more source

Does Recognition versus Disclosure Matter? Evidence from Value‐Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, 2006
Gerald Lobo, Anwer S Ahmed
exaly  

COMPONENTS OF DERIVATIVES FINANCIAL INSTRUMENTS AND CLASSIFICATION FOR THE ACCOUNTING

2016
The main components of derivative financial instruments, and investigated their classification according to various criteria with a view improvement reflected components of derivatives in accounting.
openaire   +1 more source

Accounting for Derivative Instruments and Hedging Activities ()

Journal of Financial Risk Management, 2014
Veliota Drakopoulou
exaly