Search Results - subject:"Financial statements."

Making OTC Derivatives Safe; A Fresh Look

Singh, Manmohan - International Monetary Fund (IMF) - 2011

Recent regulatory efforts, especially in the U.S. and Europe, are aimed at reducing moral hazard so that the next financial crisis is not bailed out by tax payers. This paper looks at the possibility that central counterparties (CCPs) may be too-big-to-fail entities in the making. The present...

Persistent link: https://www.econbiz.de/10008876583

Development of a financial health indicator based on companies’ annual accounts

Vivet, David - Nationale Bank van België/Banque national de Belqique (BNB) - 2011

This document describes the development of a financial health indicator based on companies' financial statements. This …

Persistent link: https://www.econbiz.de/10008914367

Consolidated Regulation and Supervision in the United States

Bhatia, Ashok Vir - International Monetary Fund (IMF) - 2011

This paper builds on a Technical Note produced as part of the IMFâ€™s 2010 Financial Sector Assessment Program (FSAP) review of the United States. It addresses enterprise-wide oversight of financial groups, a key tool to mitigate systemic risk. Focusing on legal arrangements, it recommends...

Persistent link: https://www.econbiz.de/10008839350

FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS

Gherai, Dana Simona; Balaciu, Diana Elisabeta - In: Annales Universitatis Apulensis Series Oeconomica 1 (2011) 13, pp. 3-3

The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...

Persistent link: https://www.econbiz.de/10009150892

Developing Asean5 Bond Markets; What Still Needs to Be Done?

Gray, Simon; Jobst, Andreas; Felman, Joshua; Carvajal, Ana - International Monetary Fund (IMF) - 2011

This paper examines a range of issues relating to bond markets in the ASEAN5 (Indonesia, Malaysia, Philippines, Singapore and Thailand) - physical infrastructure including trading, clearing and settlement; regulation, supervision and legal underpinnings; and derivatives markets - and finds that...

Persistent link: https://www.econbiz.de/10009151209

Implementation of International Standards on Auditing in the EU- Objective Necessity

Valentina, Þugui - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 2195-2200

The purpose of this article is to highlight the need to implement the Inter-Audit standards in Europe along with their international adoption. Thus we start from the necessity of adopting these tools at European level normalization as their main purposes strengthening the accounting profession...

Persistent link: https://www.econbiz.de/10010632560

The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information

Liana, Gâdau - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 778-781

The necessity of normalization process of recognition of the elements in the financial statements appeared at different … of recognition of the items from the financial statements has result in the establishment of the criteria for recognition …, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the …

Persistent link: https://www.econbiz.de/10010632778

Logical Design of the Application Regarding Financial Statements Submission

Isac, Claudia; Isac, Alin; Petrini, Mircea - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 159-166

financial statements, elements related to designing outputs, to designing inputs, selecting and designing the database …

Persistent link: https://www.econbiz.de/10010633505

Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece.

Rogdaki, Eleni; Koutoupis, Andreas; Rodosthenous, Maria - In: European Research Studies Journal XIV (2011) 3, pp. 19-32

, compared with the disclosure requirements of IFRS for certain transactions and events, the financial statements of Athens Stock … on the assets shown in the Financial Statements of Banks (Balance Sheet, P&L, changes in equity, cash flow) and data … published financial statements is constantly improving and tends to reflect adequately Bank’s "true and fair view" without yet …

Persistent link: https://www.econbiz.de/10010663657

Mongolia; Financial System Stability Assessment

International Monetary Fund (IMF); International … - 2011

The Mongolian financial system is dominated by commercial banks. The nonbank financial sector, including insurance and the stock market, is small. The current level of dollarization exposes Mongoliaâ€™s financial system to risk. The authorities are in the process of establishing the...

Persistent link: https://www.econbiz.de/10011242496