Search Results - subject:"Financial statements."

Peopleâ€™s Republic of China; Detailed Assessment Report: IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

This paper discusses a detailed assessment report on the observance of Chinaâ€™s compliance with the International Organization of Securities Commission's objectives and principles of securities regulation. The reform of nontradable shares introduced a market-based pricing system for...

Persistent link: https://www.econbiz.de/10011242961

Argentina; Detailed Assessment of Observance of Principles for Insurance Supervision

International Monetary Fund (IMF); International … - 2012

Argentinaâ€™s insurance market is fragmented, and competition has increased in recent years. Currently, excessive premium discounting by insurance companies is creating risks that insurance companies may be under-reserved and may not be able to meet future liabilities. The evolution of...

Persistent link: https://www.econbiz.de/10011243480

Ireland; Sixth Review Under the Extended Arrangement: Staff Report; Staff Supplement; Press Release on the Executive Board Discussion.

International Monetary Fund (IMF); International … - 2012

The Sixth Review Under the Extended Arrangement with Ireland highlights that Irelandâ€™s policy implementation has continued to be steadfast. Ownership of the program remains strong despite the considerable challenges the country is facing. Irelandâ€™s progress in strengthening the...

Persistent link: https://www.econbiz.de/10011243878

Israel; Detailed Assessment of Observance of International Association of Insurance Supervisors Insurance Core Principles

International Monetary Fund (IMF); International … - 2012

A full assessment of Israelâ€™s compliance with the Insurance Core Principles (ICPs) of the International Association of Insurance Supervisors (IAIS) is presented. The Minister of Finance bears the political responsibility for supervisory oversight of the Israeli insurance system. Nonlife...

Persistent link: https://www.econbiz.de/10011244032

Russian Federation; Detailed Assessment of Observance of IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

This assessment reviews the regulatory framework in place for the oversight of the capital markets of the Russian Federation as of June 2011. The Russian securities markets, in particular, have been volatile, reflecting the inflow and outflow of money and the crisis. Foreign investment banks...

Persistent link: https://www.econbiz.de/10011245383

The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS : Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy

Pieri, Valerio - 2012

The research aims at observing the actual effects on companies' consolidated financial statements of the accounting … financial statements, with the capitalisation of massive goodwill values when M&As are concluded, while impairment losses tend …, exchange differences, and other or not specified determinants).Empirical evidences from the 350 consolidated financial …

Persistent link: https://www.econbiz.de/10013115568

Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)

Dahle, Claudia - 2012

The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic...

Persistent link: https://www.econbiz.de/10013102071

Fiscal Consolidation in an Open Economy

Lindé, Jesper - 2012

This paper uses a New Keynesian DSGE model of a small open economy to compare how the effects of fiscal consolidation differ depending on whether monetary policy is constrained by currency union membership or by the zero lower bound on policy rates. We show that there are important differences...

Persistent link: https://www.econbiz.de/10013106226

Fremde Währung und ihre Umrechnung : zur Bedeutung von § 256A HGB für die steuerliche Gewinnermittlung de lege lata

Richter, Heiner - In: Baltic management review : Praxis verstehen, Chancen … 7 (2012) 1, pp. 23-31

Persistent link: https://www.econbiz.de/10010393765

Fiscal consolidation in an open economy

Erceg, Christoper J.; Lindé, Jesper - 2012

Persistent link: https://www.econbiz.de/10009577822