Results 251 to 260 of about 200,745 (287)
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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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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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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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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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European Banks Confronted to IAS/IFRS 39
SSRN Electronic Journal, 2005The European Union's 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 IFRS 39 which treats the financial instruments.
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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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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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L'impact macroéconomique de la norme IAS 39
Revue d'économie financière, 2003Cette étude présente les principaux avantages et inconvénients d'une évaluation des bilans selon le principe de la juste valeur et met en évidence l'impact macroéconomique lié à l'adoption de ces normes par les établissements de crédit. La comptabilisation au coût historique ne fournit certes pas toutes les informations nécessaires à l'appréciation des
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IAS 39: Where Different Accounting Models Collide
Accounting in Europe, 2004The article presents information on characteristics of the International Financial Reporting Standards (IFRS) in Europe. The aspect of the International Accounting Standard Board's (IASB) "Framework for the Preparation and Presentation of Financial Statements" is the starting point for staff papers analysing accounting issues. The IASB believes that it
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French Banks Confronted To IAS 39
2005The 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
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