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Centering Ability and Canal Transportation of Nickel-Titanium (NiTi) Single-File Systems With and Without Glide Path in Extracted Natural Teeth: A Systematic Review and Meta-Analysis. [PDF]
CureusManoharan I, Basu D, Rajan M.
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Bimanual Use of Articulating Laparoscopic Instruments (ArtiSential) in Pediatric Surgery: A Report of Three Cases. [PDF]
Surg Case RepKaisyakuji Y +11 more
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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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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
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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
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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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Financial Markets, Financial Instruments, and Financial Engineering
2020This chapter focuses on debt and equity. Debt is a contractual obligation to pay an amount to a lender on given dates; it may be secured or unsecured. The cost of debt is interest. Banks and other lenders provide the debt in buyouts. This debt may take many forms and be provided by many different market participants, including one or more of commercial
John Gilligan, Mike Wright
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Экономика и предпринимательство, 2020
В статье рассматриваются вопросы, связанные с ситуацией с банковскими кредитами; направления поддержки МВФ государствам-членам организации в связи с мировым экономическим кризисом. МВФ совершенствует инструменты для предотвращения кризисов, используя свой кредитный потенциал, опыт работы с разными странами для разработки управленческих решений и ...
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В статье рассматриваются вопросы, связанные с ситуацией с банковскими кредитами; направления поддержки МВФ государствам-членам организации в связи с мировым экономическим кризисом. МВФ совершенствует инструменты для предотвращения кризисов, используя свой кредитный потенциал, опыт работы с разными странами для разработки управленческих решений и ...
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