Results 231 to 240 of about 56,631 (275)

Accounting for Derivatives with Initial Margin Under IFRS 13

SSRN Electronic Journal, 2016
Initial margin is required by central counterparties (CCPs) and under regulatory Bilateral Initial Margin (BCBS-317). This initial margin is contractually defined in Clearing Arrangements (CA) or Collateral Support Deeds (CSD) respectively. We investigate whether the cost of this initial margin over the life of the affected trades (known as Margin ...
Richard David Kenyon, Chris Kenyon
openaire   +1 more source

Fair Value-Bilanzierung nach IFRS 13

2018
Trotz des Konvergenzpotenzials, welches vorangehend vor dem Hintergrund sowohl der Rechnungszwecke als auch der etablierten Anforderungen identifiziert wurde, ist die Uberprufung der Eignung IFRS-basierter Informationen als Grundlage fur die Ermittlung wertorientierter Kennzahlen an dieser Stelle noch nicht abgeschlossen.
openaire   +1 more source

Relevance of Level 3 fair value disclosures and IFRS 13: a case study

International Journal of Disclosure and Governance, 2021
This paper studies the relevance of Level 3 fair value disclosures in financial statements for equity analysts. The research also examines the impact that implementation of IFRS 13 Fair Value measurement had on the relevance of disclosures and disclosure practice.
openaire   +1 more source

Post-implementation challenges of fair value measurement (IFRS 13): some empirical evidence

African Journal of Economic and Management Studies, 2020
Purpose Consequent on the widespread of fair value (FV) accounting with the coming into effect of International Financial Reporting Standard (IFRS) 13, this study investigated the post-implementation challenges of FV measurement from the perspective of auditors in Nigeria.
openaire   +1 more source

Real Significance of IFRS 13 - Fair Value Measurement

2012
U svibnju 2011. godine IASB (Odbor za međunarodne računovodstvene standarde) objavio je MSFI 13, Mjerenje fer vrijednosti, koji se primjenjuje na godišnje izvještaje za razdoblje koje počinje 1. siječnja 2013. godine, a ranija se njegova primjena dopušta.
Mrša, Josipa, Miljak, Toni
openaire  

The evaluation of efficiency and value addition of IFRS endorsement towards earnings timeliness disclosure

International Journal of Finance and Economics, 2021
Muhammad Mohsin, Mohammad Nurunnabi, Jijian Zhang   +2 more
exaly  

Heinz Kußmaul und der Umgang mit Steuern in IFRS 13

2022
Michael Olbrich, David J. Rapp
openaire   +1 more source

O impacto da IFRS 13 nas divulgações das empresas do FTSE 100

2017
Mestrado em Contabilidade, Fiscalidade e Finanças ...
openaire   +1 more source

A review of the IFRS adoption literature

Review of Accounting Studies, 2016
Emmanuel T De George, Xi Li, Lakshmanan Shivakumar   +2 more
exaly  

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Journal of Accounting Research, 2015
Ray Ball, Xi Li, Lakshmanan Shivakumar
exaly