Results 21 to 30 of about 1,999 (259)

Derivaten in Nederlandse jaarrekeningen [PDF]

MAB, 2016
Het gebruik van derivaten wordt vaak geassocieerd met het lopen van grote financiële risico’s, omdat vanwege de gedaalde marktrente veel rentederivaten een grote negatieve waarde hebben. Inzage in de reële waarde van derivaten is dan van belang.
Kees Roozen, Bart Kamp
doaj   +3 more sources

Hedge accounting under IFRS 9: an analysis of reforms

Audit Financiar, 2017
Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
doaj   +1 more source

Fair value hedges with swaps: accounting practice under IFRS

Економіка, управління та адміністрування, 2019
The paper reveals the accounting treatment for hedging against the interest rate risk and the foreign exchange rate risk arising from operations with financial instruments of banks using interest and currency swaps.
V.S. Ambarchian
doaj   +1 more source

Innovation of impairment loss allowance model of Indonesian financial accounting standards 71 [PDF]

Journal of Asian Business and Economic Studies, 2020
Purpose – This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.
Sugiarto Sugiarto, Suroso Suroso
doaj   +1 more source

Accounting treatment of currency options [PDF]

Bankarstvo, 2016
Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood.
Prošić Danica
doaj   +1 more source

Pandemics and cryptocoins

IIMB Management Review, 2023
This study examines the effect of pandemic-induced uncertainty on cryptocoins (Bitcoin, Ethereum and Ripple). It employs the Westerlund and Narayan (2012, 2015) predictive model to examine the predictability of pandemic-induced uncertainty and our model ...
Afees A. Salisu, Ahamuefula E. Ogbonna, Tirimisiyu F. Oloko   +2 more
doaj   +1 more source

Mechanism and accounting treatment of interest rate swap [PDF]

Bankarstvo, 2015
Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of
Prošić Danica
doaj   +1 more source

The Dynamic Return and Volatility Spillovers among Size-Based Stock Portfolios in the Saudi Market and Their Portfolio Management Implications during Different Crises

International Journal of Financial Studies, 2023
This study contributes to the ongoing debate on the size effect and size-based investment styles by investigating the return and volatility spillovers and time-varying conditional correlations among Saudi large-, mid-, and small-cap indices. To this end,
Nassar S. Al-Nassar
doaj   +1 more source

Issues of  Hedge  Accounting  in IFRS  in Consolidated  financial  Statement

Учёт. Анализ. Аудит, 2019
In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that
A. Yu. Kuzmin
doaj   +1 more source

Toelichting van waarderings- en resultaatbepalingsgrondslagen [PDF]

MAB, 2016
De wijze waarop ondernemingen informatie geven over de toegepaste waarderings- en resultaatbepalingsgrondslagen (‘accounting policies’) wordt bekritiseerd.
Auke De Bos, Kees Camfferman
doaj   +3 more sources