Results 21 to 30 of about 200,745 (287)
NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2009 Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the ...
Samara Silvia, Briciu Sorin
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Polityki Europejskie, Finanse i Marketing, 2023 The aim of the research was to identify the financial consequences of introducing IFRS 9 in a leading commercial bank in Poland. The research period was six years and covered the years 2015-2020.
Sławomir Juszczyk +4 more
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CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING [PDF]
Annals of the University of Oradea: Economic Science, 2013 : Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear?
Chis Anca Oana, Danescu Tatiana, ,
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Do Harmonised Accounting Standards Lead to Harmonised [PDF]
, 2008 The objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors.
Al-Shammari +38 more
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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
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Derivaten in de jaarrekening [PDF]
MAB, 2013 De regels voor de verslaggeving van derivaten zijn complex en komen voort uit een aantal compromissen uit het verleden. De nieuwe standaard IFRS 9 die IAS 39 vervangt, maakt voor een aantal gevallen deze verslaggeving eenvoudiger.
Jan De Vries
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Herclassificatie van financiële activa [PDF]
MAB, 2010 Onder invloed van de kredietcrisis en na politieke druk vanuit de Europese Unie heeft de IASB in oktober 2008 en binnen zeer korte tijd een amendement doorgevoerd op de International Financial Reporting Standard (IFRS) over financiële instrumenten ...
Bert-Jan Bout, Ralph Ter Hoeven
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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
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ACCOUNTING FOR OPTIONS AND ANALYSIS OF USE OF OPTION COMBINATION STRATEGIES
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016 The article deals with problems of accounting for options in Ukraine, namely: value expression of initial cost of options, their revaluation, accounting of premiums, financial assets and financial liabilities and variation margin.
I. Derun
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Heart Rhythm O2, 2020 Background: The subcutaneous implantable cardioverter-defibrillator (S-ICD) is an alternative to conventional transvenous ICD (TV-ICD) therapy to reduce lead complications.
Pier D. Lambiase, MBChB, PhD, FHRS +6 more
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