The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Year of publication: |
2014
|
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Authors: | Guo, Qiang |
Published in: |
Essays on regulation, accounting and market competition. - 2014, p. 119-152
|
Subject: | IFRS | Bilanzrecht | Accounting law | Reform | Bankrechnungslegung | Bank accounting | Betriebliches Finanzvermögen | Corporate financial assets | Wirkungsanalyse | Impact assessment | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Schätzung | Estimation | EU-Staaten | EU countries |
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