Results 61 to 70 of about 1,021 (120)
Management and Economics Research Journal, 2020 يتمثل الهدف المحوري لهذه الدراسة في عرض وتحليل الجهود الرامية لتطوير نموذج لخسائر الائتمان المتوقعة (ECl)، ومقارنة التطورات المتعلقة بهذه الجهود المتمثلة في الموضوع (ASC 326) الصادر من مجلس معايير المحاسبة المالية الأمريكي (FASB)، والمعيار الدولي (IFRS 9)
صالح حمد محمد +1 more
semanticscholar +1 more source
IFRS 9 Luottotappiot ja Arvonalentumiset [PDF]
, 2016 IFRS tilinpäätös on kansainvälinen tilinpäätösstandardi, jonka mukaan julkisesti noteeratut osakeyhtiöt laativat tilinpäätöksensä. IFRS tilinpäätöksen tarkoituksena on palvella mahdollisimman hyvin sijoittajia, antaen vertailukelpoista ...
Lanteri, Päivi
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“La Banca del futuro: un ritorno alle origini” [PDF]
, 2018 Il seminario Tenuto dal Dott.Marco Mazzucchelli ha affrontato i problemi di completamento dell'Unione Bancaria, ma soprattutto le nuove sfide che deve affontare il sistema bancario italiano, sia sul piano della concorrenza con operatori non regolamentati,
Rispoli, Marilena
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The Influence and Application of IFRS9: Financial Instruments in Commercial Banks [PDF]
, 2017 金融工具一直是会计实务界和理论界备受关注的议题，原先由美国财务会计准则委员会（FASB）发布的国际会计准则第39号——金融工具：确认和计量（IAS39）由于其复杂性和难理解性而受到批评。2014年7月，国际财务报告准则第9号——金融工具（IFRS9）正式颁布，在金融工具分类与计量、金融资产减值和一般套期保值会计方面都做出了较大的改进。本文在回顾IFRS9制定历程的基础上，对IFRS9的内容进行解读与评价，随后分析了IFRS9对我国商业银行的总体影响 ...
叶林瑄
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Derivatives: an insurer’s perspective. [PDF]
The business model of insurance companies and their role in the economy and for policy holders make the use of derivatives key instruments to manage their risks.
Claveranne, B., De Castries, H.
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“Size & fit” of piecemeal liquidation processes. Aggravating circumstances and side effects. [PDF]
, 2020 This paper investigates the actual impact of new accounting and regulatory requirements on banks’ provisioning policies and earnings management in the context of the capital adequacy of Euro Area (EA) credit institutions. This paper also examines whether
Rainer MASERA, Rosa COCOZZA
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Quantitative Models for Prudential Credit Risk Management [PDF]
, 2021 The thesis investigates the exogenous maturity vintage model (EMV) as a framework for achieving unification in consumer credit risk analysis. We explore how the EMV model can be used in origination modelling, impairment analysis, capital analysis, stress-
Malwandla, Musa
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Ressources naturelles renouvelables et comptabilité des organisations
, 2015 Face aux défis environnementaux – changement climatique et érosion de la biodiversité -, il ne s'agit pas nécessairement de remettre en cause le système capitaliste, mais de le réformer pour que le maintien, voire la création, de capital naturel soit ...
Trommetter, Michel
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A detailed analysis on the overall changes due to the introduction of IFRS 9 [PDF]
, 2022 ope
Pulin, Alberto
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Global Risks 2015, 10th Edition. [PDF]
, 2015 The 2015 edition of the Global Risks report completes a decade of highlighting the most significant long-term risks worldwide, drawing on the perspectives of experts and global decision-makers.
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