Results 41 to 50 of about 59,989 (209)

أثر محاسبة أدوات الهندسة المالية على جودة المعلومات المحاسبية [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ
ملخص:هدفت تلك الدراسة إلى بيان تأثير المحاسبة عن أدوات الهندسة المالية على جودة المعلومات المحاسبية، وهدفت إلى التعرف على طبيعة الهندسة المالية وأدواتها، كما هدفت إلى التعرف طبيعة العلاقة بين الهندسة المالية والمحاسبة وبيان أوجه التكامل والتباين فيما ...
محمد النادي
doaj   +1 more source

What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]

, 2006
In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
core  

Approaches to developing an internal model for assessing the long-term probability of default for corporate borrowers in the "retail" segment

Корпоративные финансы, 2020
This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
doaj   +1 more source

The political economy of convergence: The case of IFRS for SMEs. [PDF]

, 2014
This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core   +1 more source

أثر تطبيق مخصص الخسائر الائتمانية المتوقعه وفقا للمعيار IFRS9 علي ربحية البنوك التجارية [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ
تهدف هذه الدراسة إلى تحليل أثر تطبيق مخصص الخسائر الائتمانية المتوقعة وفقًا لمعيار التقارير المالية الدولية IFRS 9 على مؤشرات ربحية البنوك التجارية في مصر، مع التركيز على الفروق البنيوية والتنظيمية بين البنوك الحكومية والخاصة، وذلك من خلال استقراء ...
احمد يحي حسن محمد عامر
doaj   +1 more source

Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]

, 2014
The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core   +1 more source

Banking Reform in Russia: Problems and Prospects [PDF]

, 2004
This paper examines the state of the Russian banking sector in 2004 and assesses the most important reform initiatives of the last two years, including deposit insurance legislation, a major reform of the framework for prudential supervision, steps to ...
Tompson, William
core   +1 more source

Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras

Revista Ambiente Contábil
Objetivo: Este estudo teve por objetivo identificar os efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros nas empresas não financeiras brasileiras.
Shirley Franco da Silva, José Alves Dantas   +1 more
doaj   +1 more source

L’Impatto sulle PD IFRS 9 della nuova definizione di default [PDF]

Risk Management Magazine, 2019
The application of the new default definition, included in the EBA guidelines GL/2016/07, will determine the revision of the lifetime and forward-looking components of the probability of default (PD) used in the context of the IFRS 9 accounting standard.
Maria Giovanna Zavallone, Francesco Merlo, Andrea Morciano   +2 more
doaj   +1 more source

IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]

, 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
core