Results 231 to 240 of about 1,521,326 (285)
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. In fact, the banking industry was completely opposed to IAS 39 which treats the financial instruments. This standard introduced the “Fair Value” as the principal evaluation model for financial
Ben Hamida, Nessrine
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, 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. A tale tema sono dedicati tre contributi che riguardano rispettivamente un inquadramento teorico, un caso operativo e, infine, i metodi qualitativi e quantitativi ...
BERTONI, ALBERTO, CONTI, CESARE
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Värderingsarbetet med IAS 39 - Inom Sveriges storbanker [PDF]
, 2010 Bakgrund & problem: Redovisning av finansiella instrument har länge varit ett debatterat ämne, detta på grund av den finansiella marknadens ökade komplexitet och sårbarhet. IASB’s standard IAS 39 reglerar upptagandet och värderingen av finansiella instrument i bolagens finansiella rapporter. Tillgångar och skulder skall värderas till verkligt värde.
Tekeste, Abel, Winqvist, Jacob
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Journal of Accounting, Auditing & Finance, 2011
This study examines the determinants of banks’ decision to reclassify financial assets under the amendment of International Accounting Standard (IAS) 39 and the capital market consequences of these reclassifications. Based on the prior literature, the authors identify two possible drivers of banks’ reclassification behavior, namely, solvency concerns ...
Paanaanen, M. +2 more
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This study examines the determinants of banks’ decision to reclassify financial assets under the amendment of International Accounting Standard (IAS) 39 and the capital market consequences of these reclassifications. Based on the prior literature, the authors identify two possible drivers of banks’ reclassification behavior, namely, solvency concerns ...
Paanaanen, M. +2 more
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Accounting in Europe, 2004
ABSTRACT There has been much recent debate about the merits of certain aspects of the IASB's recent improvements to IAS 39 Financial Instruments – Recognition and Measurement. Many have sought changes to IAS 39 and lengthy discussions have taken place to determine whether proposed changes are appropriate.
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ABSTRACT There has been much recent debate about the merits of certain aspects of the IASB's recent improvements to IAS 39 Financial Instruments – Recognition and Measurement. Many have sought changes to IAS 39 and lengthy discussions have taken place to determine whether proposed changes are appropriate.
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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. We use a list of 120 categories of inquiry and 370 possible responses and analyse companies’ annual reports.
Patrícia Teixeira Lopes +1 more
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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. In particular we developed a procedure that assists risk managers in the identification of the hedging efficiency between a group of loans (or bonds) and swaps held in a bank portfolio qualifying for ...
Rossi, Alessandro +2 more
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2016
This master thesis deals with the question of which amendments have been created by the replacement project of the accounting rules for hedge accounting from IAS 39 to IFRS 9. The project for the revision of the standard "IFRS 9 Financial Instruments" was complet-ed on 24.7.2014. The project was divided into three phases.
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This master thesis deals with the question of which amendments have been created by the replacement project of the accounting rules for hedge accounting from IAS 39 to IFRS 9. The project for the revision of the standard "IFRS 9 Financial Instruments" was complet-ed on 24.7.2014. The project was divided into three phases.
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IAS 39 – Financial Instruments: Recognition and Measurement
2011Die Bilanzierung von Finanzinstrumenten wird derzeit durch das IASB umfassend neu geregelt. Auf der aktiven Agenda des IASB befinden sich derzeit Projekte bezuglich der Ausbuchung von Finanzinstrumenten (Derecognition), der Unterscheidung von Eigen- und Fremdkapitalinstrumenten sowie der Bilanzierung von Finanzinstrumenten im Allgemeinen.
Michael Buschhüter, Andreas Striegel
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Risk relevance of fair value income measures under IAS 39 and IAS 40
Journal of Accounting in Emerging Economies, 2011PurposeThis paper seeks to examine the risk relevance of fair value income measures under IAS 39 and IAS 40.Design/methodology/approachThe study sample comprises Jordanian insurance companies. Data were collected from two main sources: Jordanian insurance companies' annual reports, and the official website of the Amman Stock Exchange.
Bashar S. Al‐Yaseen +1 more
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