Results 11 to 20 of about 12,190 (300)
HEDGE ACCOUNTING WITHIN IAS 39 [PDF]
, 2002 This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39.
Canpolongo, Francesca +2 more
core +1 more source
Comparison of IAS 39 and IFRS 9: The Analysis of Replacement [PDF]
International Journal of Management, Knowledge and Learning, 2017 The financial crisis had an impact on international financial reporting standards. The International Accounting Standards Board (IASB) prepared a new standard for financial instruments.
Mojca Gornjak
doaj +2 more sources
French Banks Confronted To IAS 39
, 2005 The European Union decision of adopting the International Accounting Standards for the whole of its countries members was deeply contested by the European banks.
Ben Hamida, Nessrine
core +4 more sources
IAS 39: impact on integrated treasury systems.
, 2007 This dissertation investigates how a move towards an integrated Internet-based treasury function could have a significant impact on the systems that have to support compliance with the requirements of the international accounting standard IAS 39.
Tosen, Graeme
core +3 more sources
Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 [PDF]
Research in Accounting Regulation, 2008 This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union.
Patrícia Teixeira Lopes +1 more
core +2 more sources
IAS 39: Verbesserte Messung der Hedge-Effektivität [PDF]
, 2003 In der Diskussion um die IAS 39 haben Hailer und Rump erläutert, dass der für das Hedge Accounting auf Basis der Dollar Offset Ratio angegebene Effektivitätsbeurteilungstest im-mer dann ungeeignet ist, wenn die Marktwertänderung sowohl im Grund- als auch
Gürtler, Marc
core +5 more sources
IAS 39 : Redovisning i en förändringsprocess
, 2006 Arbetsmarknaden utsätts för en ständigt pågående globalisering där informationsspridning blir av allt större betydelse. Europeiska Unionen har sedan 2002 beslutat att det gemensamma redovisningssystemet IFRS skall införas.
Lindström, Karin +2 more
core +2 more sources
, 2003 Il principio contabile internazionale IAS 39 è destinato ad esercitare un impatto importante sul comportamento degli operatori che si occupano di gestire i rischi finanziari nelle imprese.
Bertoni, Alberto, Conti, Cesare
core +2 more sources
Sikringsbokføring fra IAS 39 til IFRS 9 [PDF]
, 2012 Regnskapsmessig behandling av finansielle instrumenter er i dag et aktuelt tema. Både kjølvannet til kredittkrisen i slutten av forrige tiår, samt utgivelse av ny internasjonal regnskapsstandard innen fagområdet bidrar til dette.
Fjermestad, Anders
core +2 more sources