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Resolving Isomeric Structures in Natural Complex Carbohydrates: A Comparative Study of SLIM and Cyclic Ion Mobility Platforms. [PDF]
Rapid Commun Mass SpectromBenazza R +5 more
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White paper on effective preacquisition evaluation of soft tissue robotic surgery platforms for healthcare institutions. [PDF]
Surg EndoscSarin A +5 more
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Resilience Challenges in Bioeconomy Policies: A Global Comparative Analysis. [PDF]
Environ ManageGoritz N, Proestou M, Feindt PH.
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2017
This chapter discusses the key issues relating to the classification of financial instruments, their recognition and derecognition, initial and subsequent measurement, impairment, and the main disclosure requirements. It focuses on the International Financial Reporting Standard (IFRS) 9 Financial Instruments.
Jonathan Crowe, Tony Bradshaw
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This chapter discusses the key issues relating to the classification of financial instruments, their recognition and derecognition, initial and subsequent measurement, impairment, and the main disclosure requirements. It focuses on the International Financial Reporting Standard (IFRS) 9 Financial Instruments.
Jonathan Crowe, Tony Bradshaw
+5 more sources
2015
Abstract Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB was not sufficiently receptive to the views of the European banking industry while making a number of short-term improvements to ...
Kees Camfferman, Stephen A. Zeff
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Abstract Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB was not sufficiently receptive to the views of the European banking industry while making a number of short-term improvements to ...
Kees Camfferman, Stephen A. Zeff
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The Journal of Finance, 1991
ABSTRACTDebt and equity are developed as optimal financial instruments in a model where cash flows and control rights are allocated to investors endogenously. When investment decisions must be made by a single party, the debtholder's cash flows are fixed in order to provide the equityholder with efficient incentives for investment. Ownership of control
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ABSTRACTDebt and equity are developed as optimal financial instruments in a model where cash flows and control rights are allocated to investors endogenously. When investment decisions must be made by a single party, the debtholder's cash flows are fixed in order to provide the equityholder with efficient incentives for investment. Ownership of control
openaire +1 more source
Financial instruments, financial reporting, and financial stability
Accounting and Business Research, 2012I review new empirical evidence from the recent financial crisis on the relation between financial reporting and financial stability.
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Računovodstvo, revizija i financije, 2014
U srpnju 2014. objavljen je konačni tekst MSFI- ja 9 - Financijski instrumenti, kojim se zamjenjuje MRS 39 - Financijski instrumenti: Priznavanje i mjerenje. Odredbe standarda počet će se primjenjivati od 1. siječnja 2018., a mogu se primjenjivati i prije. Štoviše, promjene vrijednosti vlastitih kredita trebalo bi primjenjivati i prije, ali odvojeno od
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U srpnju 2014. objavljen je konačni tekst MSFI- ja 9 - Financijski instrumenti, kojim se zamjenjuje MRS 39 - Financijski instrumenti: Priznavanje i mjerenje. Odredbe standarda počet će se primjenjivati od 1. siječnja 2018., a mogu se primjenjivati i prije. Štoviše, promjene vrijednosti vlastitih kredita trebalo bi primjenjivati i prije, ali odvojeno od
openaire +2 more sources