Search Results - subject:"Financial statements."

WHICH COST OF DEBT SHOULD BE USED IN FORECASTING CASH FLOWS?

VÉLEZ-PAREJA, IGNACIO - In: ESTUDIOS GERENCIALES (2009)

and discounting cash flows. Others estimate the interest payments when forecasting annual financial statements or cash …

Persistent link: https://www.econbiz.de/10008496913

AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Todea, Nicolae; Stanciu, Ionela Cornelia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 21-21

Auditing, which indicated that manyusers rely on financial statements as their primary source of information because they are …

Persistent link: https://www.econbiz.de/10008497446

FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES

Stoian, Flavia; Morariu, Ana; Mitea, Neluta; Crecana, Cornel - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 36-36

Statements could be transparent andrelevant when 4 of the 5 components of the Financial Statements are flooded by numbers that … such matter that, afterthe lecture of the financial statements, any user may make the best economic decisions. … General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation,case studies and conclusions. In which way the Financial …

Persistent link: https://www.econbiz.de/10008497456

Credit Derivatives; Systemic Risks and Policy Options?

Kiff, John; Elliott, Jennifer A.; Kazarian, Elias G.; … - International Monetary Fund (IMF) - 2009

Credit derivative markets are largely unregulated, but calls are increasingly being made for changes to this "hands off" stance, amidst concerns that they helped to fuel the current financial crisis, or that they could be a cause of the next one. The purpose of this paper is to address two basic...

Persistent link: https://www.econbiz.de/10008497598

THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT

Diana, Cozma Ighian - In: Annals of Faculty of Economics 3 (2009) 1, pp. 855-859

The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

Persistent link: https://www.econbiz.de/10008511847

Governance and Fund Management in the Chinese Pension System

Hu, Yu-Wei; Impavido, Gregorio; Li, Xiaohong - International Monetary Fund (IMF) - 2009

The Chinese pension system is highly fragmented and decentralized, with governance standards, pension fund management practices, their regulation and supervision varying considerably both across the funded components of the Chinese pension system and across provinces. This paper describes the...

Persistent link: https://www.econbiz.de/10008540915

Central bank Losses. An Economic and Accounting Perspective Using the Example of the Czech National Bank

Mandel, Martin; Zelenka, Vladimír - In: Politická ekonomie 2009 (2009) 6, pp. 723-739

The first question that we ask ourselves in our article is whether the accounting of the central bank is supposed to respect the principles of internationally accepted standards (especially the International Financial Reporting Standards). We are looking for the basic differences in...

Persistent link: https://www.econbiz.de/10008545880

A Framework for Financial Market Development

Chami, Ralph; Sharma, Sunil; Fullenkamp, Connel - International Monetary Fund (IMF) - 2009

The paper proposes a framework for examining the process of financial market development. The framework, consistent with the functional view of financial system design, is anchored in studying the incentives facing the key players in financial markets-borrowers, lenders, liquidity providers, and...

Persistent link: https://www.econbiz.de/10008528687

Financial Deepening in the CFA Franc Zone:The Role of Institutions

Ghura, Dhaneshwar; Kpodar, Kangni; Singh, Raju Jan - International Monetary Fund (IMF) - 2009

During the 1980s and early 1990s many Sub-Saharan African (SSA) countries undertook reforms to promote financial sector deepening. Nevertheless, financial sectors in SSA countries remain among the shallowest in the world and, within Sub-Saharan Africa, financial depth in the CFA franc zone is...

Persistent link: https://www.econbiz.de/10008528697

ANÁLISIS DEL IMPACTO DE LAS NORMAS INTERNACIONALES DE CONTABILIDAD SOBRE EL PATRIMONIO NETO Y RESULTADO DE LOS GRUPOS NO FINANCIEROS DEL IBEX 35 / ANALYSIS OF THE IMPACT OF IFRS STANDARDS ON NET EQUITY AND EARNINGS PROVIDED BY NON FINANCIAL GROUPS QUOTED IN THE IBEX-35

Alvarado Riquelme, M.; Ampudia Fernández, J. M.; Prado … - In: Investigaciones Europeas de Dirección y Economía de … 15 (2009) 3, pp. 149-167

their financial statements under IFRS covering periods beginning on or after January 1, 2005. The Spanish experience with … the implementation of IFRS in consolidated financial statements has been very positive, but it is necessary to investigate … nonfinancial groups quoted in the IBEX-35. The analysis has covered the 100% of the non financial groups of IBEX-35 financial …

Persistent link: https://www.econbiz.de/10010565862