Results 111 to 120 of about 3,945 (302)
Analysis of IFRS 9 Financial Instruments from an industrial perspective
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2018 The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations ...
Carlos Gabriel Parrales Choez +1 more
doaj +1 more source
Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core
IFRS 9 käyttöönoton merkitys rahoituslaitoksille [PDF]
, 2016 Opinnäytetyössä tutkittiin IFRS 9 Rahoitusinstrumentit -standardin voimaantulon merkitystä rahoituslaitoksille. Työn tavoitteena oli arvioida, millaisia haasteita IFRS 9 valitseman arvon-alentumisien odotettujen tappioiden -mallin käyttöönotto merkitsee ...
Kuisma, Petri
core
Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 more
wiley +1 more source
Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9
International Journal of Financial StudiesTo mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks’ loan portfolio called loan loss provisions (LLPs) or provisions for bad debts.
Kgotso Rudolf Moremoholo +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
, 2017 Řešitel diplomové práce se zabývá procesem přijetí IFRS 9 pro použití v Evropské unii. V první části stručně popisuje historický vývoj mezinárodních účetních standardů, které upravovaly či upravují nebo se jinak váží k finančním nástrojům a nastiňuje ...
Virt, Jan
core +1 more source
, 2017 This paper provides practical guidance to central banks on accounting practices for their foreign reserves, in connection with the transition from International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) to International Financial Reporting Standard 9 Financial Instruments (IFRS 9). The IFRS 9 preparation process
openaire +1 more source
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07.
Beuselinck, C.A.C. +3 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source