Results 251 to 260 of about 378,613 (305)
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
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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
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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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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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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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Emission Allowances as Financial Instruments
2021The author discusses the topic of emission allowances in relation to the MiFID II framework. While the structure and the mechanisms that underpin the functioning of the EU Emissions Trading System (ETS) system are, by now, well known, discussions on the protection of the environment and the development of secondary markets for emission allowances have ...
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