Results 271 to 280 of about 4,990,258 (337)
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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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Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward
Accounting and Finance, 2018Accounting for compound financial instruments, that is those with characteristics of both debt and equity, has challenged accounting standard setters for decades. The principles developed to distinguish liabilities and equity and the application of these
N. Fargher +3 more
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, 2019
This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector.
Kevin Huu Phat Thai, J. Birt
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This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector.
Kevin Huu Phat Thai, J. Birt
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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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Auditing financial instruments
Journal of Corporate Accounting & Finance, 2012AbstractFor most people, the current Great Recession and the Wall Street failures of 2008 came as a shock. Financial institutions had invested heavily in instruments like derivatives that turned out to be extremely risky. Why didn't the auditors detect problems?
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Arab Law Quarterly, 1991
This paper aims to review recent developments in financial instruments internationally and examine the relevance of this experience for Islamic finance. What financial instruments have proved the most successful in terms of client appeal and efficiency in financial intermediation?
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This paper aims to review recent developments in financial instruments internationally and examine the relevance of this experience for Islamic finance. What financial instruments have proved the most successful in terms of client appeal and efficiency in financial intermediation?
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