Search Results - subject:"Financial statements."

Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting

ECOBICI, Nicolae - In: Annals - Economy Series 2 (2010) June, pp. 133-148

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of … the reference period and the shape, structure and content of financial statements. …

Persistent link: https://www.econbiz.de/10008499803

COMO ENTENDER LOS ESTANDARES INTERNACIONALES DE INFORMACIÒN FINANCIERA

Echeverry, Helio Fabio Ramirez; Balaguera, Luis eduardo … - In: REVISTA CRITERIO LIBRE (2010)

RESUMENCada día que pasa, más países, más profesionales y más empresarios en el contexto global se interesan, estudian y aplican estándares internacionales de información financiera. En Colombia, estudiantes, profesores, profesionales y empresarios, también han venido acercándose al...

Persistent link: https://www.econbiz.de/10008506017

FX Swaps; Implications for Financial and Economic Stability

Ong, Li L.; Barkbu, Bergljot - International Monetary Fund (IMF) - 2010

The proliferation of foreign exchange (FX) swaps as a source of funding and as a hedging tool has focused attention on the role of the FX swap market in the recent crisis. The turbulence in international money markets spilled over into the FX swap market in the second-half of 2007 and into 2008,...

Persistent link: https://www.econbiz.de/10008519490

IAS 27 Consolidated and Separate Financial Statements - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2010

Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial … investments in subsidiaries, jointly controlled entities and associates in separate financial statements. The objective of IAS 27 … statements that a parent prepares for the group of entities it controls; and separate (non-consolidated) financial statements …

Persistent link: https://www.econbiz.de/10009647421

The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400

TAMAS, Szora Attila - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2010) 12, pp. 83-93

hand, to determine with the help of the financial statements the level of certain financial indicators underlying a bank …

Persistent link: https://www.econbiz.de/10010611871

A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs

TRICA, SMARANDA ANDREEA; ZUCA, MARILENA; TINTA, ALICE - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2010)

homogenization of information reflected by financial statements, is accomplished. …

Persistent link: https://www.econbiz.de/10010556092

Profitability and banks’ financial statements: new data flows and interpretation methods

Tutino, Franco; Bastianini, Guido - In: BANCARIA 12 (2010) December

The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and detailed approach necessary to manage complex and...

Persistent link: https://www.econbiz.de/10008926989

Balance Sheet Vulnerabilities of Mauritius During a Decade of Shocks

International Monetary Fund (IMF); International … - 2010

After reviewing the economic reform strategy of Mauritius for the past 10 years in the face of several external shocks, we apply a balance sheet analysis (BSA) focusing on currency, maturity, and intersectoral mismatches. In reviewing developments over this decade, we find that the currency and...

Persistent link: https://www.econbiz.de/10008560418

Of Runes and Sagas; Perspectiveson Liquidity Stress Testing Using An Iceland Example

Cihák, Martin; Ong, Li L. - International Monetary Fund (IMF) - 2010

The global financial crisis revealed weaknesses in the stress testing exercises performed on financial institutions and systems around the world. These failures were most evident in the area of liquidity risk, where now-obvious vulnerabilities were left largely undetected, with stress tests...

Persistent link: https://www.econbiz.de/10008560436

The Fundamental Determinants of Credit Default Risk for European Large Complex Financial Institutions

Podpiera, Jiri; Ötker, Inci - International Monetary Fund (IMF) - 2010

This paper attempts to identify the fundamental variables that drive the credit default swaps during the initial phase of distress in selected European Large Complex Financial Institutions (LCFIs). It uses yearly data over 2004 - 08 for 29 European LCFIs. The results from a dynamic panel data...

Persistent link: https://www.econbiz.de/10008560441