Search Results - subject:"FINANCIAL INSTRUMENTS"

Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2

Carmen, Huian Maria - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1288-1293

„Financial Instruments” project – phase 1 and 2. The analysis of the 650 comment letters submitted showed that preparers …

Persistent link: https://www.econbiz.de/10010679479

International Approaches to Financial Instruments and Their Application in Ukraine

Zamlynskyy, Viktor - In: Accounting and Finance (2013) 2, pp. 13-15

their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory … Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology … for financial instruments accounting and made their own practical suggestions for its improvement. The existing procedure …

Persistent link: https://www.econbiz.de/10010682944

ANALYSIS OF THE CONSTITUENTS’ PARTICIPATION IN THE DEVELOPMENT OF THE 1ST PHASE OF IFRS 9 FINANCIAL INSTRUMENTS

CARMEN, HUIAN MARIA - In: Annals - Economy Series 1 (2013) February, pp. 209-216

The paper examines the level of involvement of all major stakeholder groups in the development of IFRS 9 Financial … Instruments – Phase 1 through the submission of comment letters on the ED/2009/7 and also their level of support/opposition for … integrated in the final standard. The findings confirmed the ever-growing interest in the subject of accounting for financial …

Persistent link: https://www.econbiz.de/10010633704

Aspecte teoretice privind portofoliile de instrumente financiare – concept si tipologie

ANGHEL, Madalina Gabriela; DINU, Adina Mihaela - In: Romanian Statistical Review Supplement 61 (2013) 1, pp. 194-197

Financial instruments portfolio represents their combination performed depending on the investor's behavior towards … risk and, ofcourse, the capital that is willing to invest in a certain time frame. Realizing a financial instruments …

Persistent link: https://www.econbiz.de/10010633830

INFORMATION ON FINANCIAL INSTRUMENTS INCLUDED IN ANNUAL FINANCIAL STATEMENTS

GUST, Marius; PANOIU, Laura - In: Management Strategies Journal 19 (2013) 1, pp. 22-28

This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital...

Persistent link: https://www.econbiz.de/10010660836

People's Republic of China; 2013 Article IV Consultation

International Monetary Fund (IMF); International … - 2013

This staff report on Peopleâ€™s Republic of China 2013 Article IV Consultation highlights macroeconomic developments and outlook. China has maintained robust growth since the global crisis, but the heavy reliance on credit and investment to sustain activity is raising vulnerabilities. The...

Persistent link: https://www.econbiz.de/10011244201

European Union; Publication of Financial Sector Assessment Program Documentationâ€”Technical Note on Stress Testing of Banks

International Monetary Fund (IMF); International … - 2013

This article summarizes the European Unionâ€™s stress testing exercises and future priorities. The 2011 solvency stress testing was marked by methodology and data. The exercise forced banks to increase the quality and quantity of capitalization. This test has many controversial issues, but...

Persistent link: https://www.econbiz.de/10011244482

European Union; Publication of Financial Sector Assessment Program Documentationâ€”Technical Note on Macroprudential Oversight and the Role of the ESRB

International Monetary Fund (IMF); International … - 2013

This article reviews the European Systematic Risk Board (ESRB), its role, approach, outputs, and effects in the European Union. The ESRB is the reason for macroprudential oversight of financial systems. Macroprudential policy is used to identify and reduce financial risks and limit financial...

Persistent link: https://www.econbiz.de/10011245046

Belgium; Technical Note on Crisis Management and Bank Resolution Framework

International Monetary Fund (IMF); International … - 2013

The ability of the National Bank of Belgium (NBB) to provide emergency liquidity assistance to solvent but temporarily illiquid firms is well tested and satisfactory. Belgian authorities are testing draft guidelines for recovery plans through pilot projects with selected firms that are of...

Persistent link: https://www.econbiz.de/10011245189

ЕКОНОМІКО-ПРАВОВІ КОЛІЗІЇ ДОСЛІДЖЕННЯ ФІНАНСОВИХ РИНКІВ

Володимирович, Іванов Віктор; … - In: Вісник Киiвського … (2013) 3

У статье исследуются различные подходы к раскрытию понятия "финансовый рынок", исследуется специфика реализации его основных функций. Охарактеризованы...

Persistent link: https://www.econbiz.de/10011248687