Reflection of information about obligations in accounting (financial) statements
The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization.
N. V. Tkachuk
doaj +1 more source
Purpose: The purpose of the article is to analyze the main features of the identified funding strategies of G-SIBs and changes in strategies under the influence of financial market conditions and new regulatory requirements.
Igor Kravchuk
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Corporate performance of agricultural enterprises in AP Vojvodina from the aspect of financing sources [PDF]
Company activities can be financed from own and other sources of financing. The structure of the company's funding sources points to the company's safety in terms of financial independence.
Mirović Vera +2 more
doaj
FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
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The Effects of Short-Term Liabilities on Profitability: The Case of Germany [PDF]
Using data from Germany this paper examines the direct effect of non-financial firms' use of short-term versus long-term liabilities. We develop a structural model of a firm's value maximization problem that predicts that profitability of the firm will ...
Christopher F. Baum +2 more
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Value relevance of fair value hierarchy
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
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Dollarization Of Liabilities: Underinsurance And Domestic Financial Underdevelopment [PDF]
While there is still much disagreement on the causes underlying recent emerging markets' crises, one factor that most observers have agreed upon is that contracting dollar' (foreign currency) denominated external debt as opposed to domestic currency debt created balance sheet mismatches that led to bankruptcies and dislocations that amplified downturns.
Ricardo J. Caballero +1 more
openaire +2 more sources
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno +2 more
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On the role of the liquidity premium in the regulation of insurers [PDF]
Prepared by Christian Laux, Vienna University of Economics and Business & Center for Financial Studies (CFS) for the “Workshop on Liquidity Premium in Solvency II: Conceptual and Measurement Issues,” DNB Amsterdam, March 18, 2011.
Laux, Christian
core
Restructuring a Sovereign Debtor’s Contingent Liabilities [PDF]
How should the contingent liabilities of a sovereign be treated in a general restructuring of the debts of that sovereign? This question has played only a minor role in past sovereign debt restructurings because the size of such contingent liabilities ...
Buchheit, Lee C., Gulati, Mitu
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