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DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

open access: yesJurnal Akuntansi, 2017
This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness.
Oktavia Oktavia   +2 more
doaj   +1 more source

Legal structure and challenges of option contract [PDF]

open access: yesمطالعات فقه و حقوق اسلامی, 2013
Financial derivative instruments, which are the innovations of finance professionals, play an important role in the booming of financial markets. These instruments which have been created to confront risks become more diverse and evolved day by day ...
M. Keshtkari, H. Olomi Yazdi
doaj   +1 more source

Contemporary art and financialization: Two approaches

open access: yesFinance and Society, 2016
This essay identifies two approaches to theorizing the relationship between financialization and contemporary art. The first departs from an analysis of how market logics in non-financial spheres are being transformed to facilitate financial circulation;
Victoria Ivanova
doaj   +1 more source

Overview of Derivative Financial Instruments, Accounting Derivative Financial Instruments in Vietnam

open access: yes, 2019
he article presents an overview of derivative financial instruments in Vietnam. Derivative financial instruments have been widely used in the world, but in Vietnam, it is still quite new. Therefore, we have presented the most basic issues of derivative financial instruments, accounting standards for derivative financial instruments to help readers be ...
Nguyen, Thi Thuy, Phan, Thi Thu Hien
openaire   +2 more sources

The Mechanism for the Taxation of Investment Incomes

open access: yesCECCAR Business Review, 2020
The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other ...
Lucian CERNUȘCA
doaj   +1 more source

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker   +11 more
wiley   +1 more source

The Analysis of Prospects for Derivatives Market Development in Ukraine in View of Solving the Problems of its Normative Legal Regulation [PDF]

open access: yesProblemi Ekonomiki, 2016
The increased uncertainty in the country’s economy, impossibility of raising capital only by standard financial instruments substantiated the need for such financial innovations as derivatives.
Kolodizev Oleg M., Kotsiuba Olena V.
doaj  

THE POSITION OF CREDIT LINKED NOTES IN THE SYSTEM OF FINANCIAL MARKET INSTRUMENTS AND SECURITIES AND FEATURES OF THE REGULATION NOTES OPERATIONS

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2017
The article looks into the credit linked notes. Credit linked notes related to derivative financial instruments of the second generation or as they often refer to credit derivatives appeared after the appearance of the traditional financial derivatives ...
Olesya A. Yuzhakova
doaj   +1 more source

Septin 9 PB domains coordinate centrosome positioning and microtubule acetylation to control epithelial polarity

open access: yesFEBS Letters, EarlyView.
Septin 9 polybasic domains couple phosphoinositide‐rich membrane binding to centrosome positioning, Golgi organization, and microtubule acetylation to control epithelial polarity. Their loss disrupts this axis, causing centrosome mispositioning, Golgi fragmentation, reduced microtubule acetylation, and polarity inversion via upregulation of the ...
Ting ting Cai   +4 more
wiley   +1 more source

Procedure for Separate Accounting of Interest and Exchange Rate Components of the Fair Value of a Set of Financial Instruments: IFRS

open access: yesУчёт. Анализ. Аудит, 2022
The research considers the development of the principles of separate accounting and analysis of the interest and exchange rate components of the fair value of a set of financial instruments under the International Financial Reporting Standards (IFRS ...
A. Yu. Kuz’min
doaj   +1 more source

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