Results 261 to 270 of about 3,945 (302)

Concerns of IFRS 9 Implementation in Thailand

2018
วารสารวิชาชีพบัญชี JAP, 14, 41 (มีนาคม 61 ...
Payear Sangiumvibool, Teerachai Arunruangsirilert   +1 more
openaire   +1 more source

9 Rechnungslegung nach IFRS

2023
Bernfried Fanck, Harald Guschl, Jürgen Kirschbaum, Heribert Schustek, Thilo Haug, Tanja Leibold   +5 more
openaire   +1 more source

"Vorsicht" in den IFRS am Beispiel von IFRS 9

2015
Während das Conceptual Framework der IFRS von 2010 prudence nicht mehr als qualitative Anforderung explizit vorsieht, ist mit dessen Überarbeitung die Diskussion um das Vorsichtsprinzip wieder neu entflammt. Der folgende Beitrag stellt dar, wie Elemente des Prinzips sich im traditionell vorsichtigen HGB im Vergleich zum IFRS-Rahmenkonzept über die Zeit
Dinh, Tami, Seitz, Barbara
openaire   +2 more sources

IFRS 9 – Implications on Procyclicality

2022
Oľga Pastiranová, Jiří Witzany
openaire   +1 more source

River resource usage and socio-economic characteristics in IFR reaches: IFR 1, IFR 2, IFR 3, IFR 7 and IFR 9. Volume II

This volume reports on the usage and availability of riverine resources in the downstream areas of the LHWP primarily based on a monitoring survey conducted during 2006/07. The report also contains information regarding the socio-economic status of the population at risk living in the defined 10 kilometer corridor alongside the main rivers in the ...
openaire   +1 more source

IFRS 9 e crediti

STRUMENTI FINANZIARI E FISCALITA', 2014
SPILLER, ROBERTO, VERGANI, GIORGIO
openaire   +1 more source

Hedging, IFRS 9 and IFRS 17: Insurers perspective

2020
openaire   +1 more source

A Review on the Probability of Default for IFRS 9

SSRN Electronic Journal, 2021
Matthias Bank, Bernhard Eder
openaire   +1 more source

Replacement IAS 39 / IFRS 9

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.
openaire   +1 more source

What drives the comparability effect of mandatory IFRS adoption?

Review of Accounting Studies, 2014
Stefano Cascino, Joachim Gassen, Cascino Stefano   +2 more
exaly