Results 71 to 80 of about 59,989 (209)
Hedging in light of the application of IFRS 9
مجلة الدراسات الاقتصادية والاداريةThe research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
doaj +1 more source
A Case of Fixed Asset Accounting: Initial and Subsequent Measurement [PDF]
, 2016 This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make ...
Gissel, Jodi L.
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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
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IFRS 9- Impacto Sector Bancário
, 2022 The implementation of International Financial Reporting Standard 9 (IFRS 9) has been shown to be the major transformation in financial institutions accounting since international accounting standards were applied in 2015. IFRS 9 comes into force in January 2018, replacing IAS39, causing significant changes in the accounting of financial instruments ...
openaire +1 more source
IFRS-standardimuutoksen vaikutusarviointi : case IFRS 9
, 2014 Tutkielman tarkoituksena on luoda käsitys kansainvälisten IFRS -tilinpäätösstandardien asettamisprosessin yhteydessä tehtävästä vaikutusarvioinnista ja rakentaa arviointimalli, jonka pohjalta voidaan arvioida taloudellisen raportoinnin standardimuutoksen merkityksellisiä kustannuksia tutkielman kohdeyrityksen kannalta. Tutkielman lähtökohtana on IFRS
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EU adoption of the IFRS 8 standard on operating segments [PDF]
In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
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, 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 ...
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The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
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International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
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Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]
, 2004 International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
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