Search Results - subject:"Financial statements."

United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance of Basel Core Principles for Effective Banking Supervision

International Monetary Fund (IMF); International … - 2010

This paper presents Detailed Assessment of the United Statesâ€™s observance of Basel Core Principles for Effective Banking Supervision. The U.S. financial system is large and highly diversified. At the end-2007, total U.S. financial assets amounted to almost four and a half times the size...

Persistent link: https://www.econbiz.de/10011245173

South Africa; Detailed Assessment of Implementation on IOSCO Principles-Securities Markets

International Monetary Fund (IMF); International … - 2010

South Africa has made substantial progress in addressing the recommendations of the Financial Sector Assessment Program and is continuing to build upon these accomplishments. The Financial Services Board and Department of Trade and Industry both are organizations with the legal authority to...

Persistent link: https://www.econbiz.de/10011245358

South Africa; Detailed Assessment of Observance on the International Association of Insurance Supervisors' Insurance Core Principles

International Monetary Fund (IMF); International … - 2010

Insurance regulation in South Africa is sound and takes a thorough approach to regulation, recognizes the scale and development of the market, and the need for effective market conduct as prudential regulation. There are particular challenges in improving standards of market conduct, in both...

Persistent link: https://www.econbiz.de/10011245840

Foreign Currency Translation in Consolidated Financial Statements : Some Critical Issues

Andrei, Paolo - 2010

draw up consolidated financial statements suitable to give a clear picture of the overall management process characterizing …

Persistent link: https://www.econbiz.de/10013139814

The Impact of the Adoption of International Financial Accounting Standards (IFRS) on Consolidated Financial Statements of Italian Enterprises

Marchini, Pier Luigi - 2010

Accounting Financial Standards (IFRS) in the process of drafting consolidated financial statements, with respect to the currently … adopted Italian Accounting Principles. The consolidated financial statements of 191 Italian holdings, listed in the Milan … apparent how new accounting rules may cause remarkable changes on values included in financial statements, with consequences on …

Persistent link: https://www.econbiz.de/10013141824

Grenzüberschreitende Verlustverrechnung bei gewerblichen Betriebsstätten und Tochterkapitalgesellschaften in der Europäischen Union : eine ökonomische Analyse

Quilitzsch, Carsten - 2010

Persistent link: https://www.econbiz.de/10015208651

IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ;...

Persistent link: https://www.econbiz.de/10003966547

Options for the consolidation of government households in Austria : executive summary

Aiginger, Karl; Böheim, Michael; Budimir, Kristina; … - 2010

Persistent link: https://www.econbiz.de/10003980640

Optionen zur Konsolidierung der öffentlichen Haushalte in Österreich

Aiginger, Karl; Böheim, Michael; Budimir, Kristina; … - 2010

Persistent link: https://www.econbiz.de/10003949709

The predictive power of comprehensive income and its individual components under IFRS

Zülch, Henning; Pronobis, Paul - 2010

Persistent link: https://www.econbiz.de/10008759374