Search Results - subject:"FINANCIAL INSTRUMENTS"

Professional judgement in accounting : contents and conditions of application

Fomina, Olena; Zadniprovsky, Oleksandr; Korol, Svitlana; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 26-38

conducted an analysis of the conditions for the use of professional judgment in defining the fair value of financial instruments … professional judgment on the value of financial instruments and its adjustment in the conditions of unstable markets of countries …

Persistent link: https://www.econbiz.de/10012938794

Die Strafbarkeit der Marktmanipulation unter dem europäischen Marktmissbrauchsregime

Richter, Thomas - 2022 - 1. Auflage

Das Werk untersucht die Strafbarkeit der Marktmanipulation gem. § 119 WpHG unter dem ab 2016 geltenden europäischen Marktmissbrauchsregime. Die durch europäische Normen bewirkten Änderungen der Strafbarkeit werden zusammenhängend untersucht. Im Rechtsvergleich mit anderen EU-Ländern zeigt...

Persistent link: https://www.econbiz.de/10015201360

Relevance of fair value disclosures in Spanish credit institutions

Delgado-Vaquero, David; Morales-Díaz, José; … - In: Revista de Contabilidad 25 (2022) 2, pp. 175-189

Persistent link: https://www.econbiz.de/10013363473

EU financial instruments in practice : SMEs' investments in energy efficiency and renewable energy in Croatia

Celic, Florijan; Lenz, Nela Vlahinic - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 4, pp. 173-185

Persistent link: https://www.econbiz.de/10013366069

Instrumentos financieros claves para la inclusión financiera en América Latina

Martínez, Lisana B.; Guercio, M. Belén; Orazi, Sofía; … - In: Revista finanzas y política económica 14 (2022) 1, pp. 17-47

Persistent link: https://www.econbiz.de/10013383344

How can Covid-19- influenced CMU initiatives help diversify SME access to finance while promoting a greener economy? : study requested by the ECON committee

Gros, Daniel; De Groen, Willem Pieter; Gojsic, Damir; … - Europäisches Parlament / Policy Department for … - 2022

Persistent link: https://www.econbiz.de/10013470594

The implication of IFRS financial instruments disclosure on value relevance

Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17

The main objective of this research is to examine the effects of financial instruments declared under IFRSs on value … financial instruments (FI) was typically valuable throughout the research. In addition, the significance of financial … instruments and other disclosures when examining sub-components were not valued as relevant but rather provided information …

Persistent link: https://www.econbiz.de/10013471005

Green Bonds : an assessment of the proposed EU Green Bond Standard and its potential to prevent greenwashing : study requested by the ECON committee

Badenhoop, Nikolai - Europäisches Parlament / Policy Department for … - 2022

Persistent link: https://www.econbiz.de/10013472656

Monitoring complex financial instruments in banks' balance sheets

Bischof, Jannis; Haselmann, Rainer; Tröger, Tobias - 2022

European banks have substantial investments in assets that are measured without directly observable market prices (mark-tomodel). Financial disclosures of these value estimates lack standardization and are hard to compare across banks. These comparability concerns are concentrated in large...

Persistent link: https://www.econbiz.de/10013453714

Issues of transformation of economic relations and the application of contemporary financial instruments in the energy sector of the russian arctic zone

Korableva, Olga N.; Nikiforova, Vera Dmitrievna; … - In: Finance, Economics, and Industry for Sustainable …, (pp. 439-449). 2024

Persistent link: https://www.econbiz.de/10014581186