Search Results - subject:"INTERNATIONAL ACCOUNTING SYSTEM"

ВЛАДИМИРОВНА, ФЕДИНА ВЕРА - In: Современная экономика: … (2009) 3, pp. 93-116

В статье рассмотрены американская, европейская, российская системы учета и цель составления финансовой отчетности по МСФО. Приведен перечень российских...

Persistent link: https://www.econbiz.de/10011231531

Standardisation of international accounting : harmonisation between OHADA and IASB (IFRS) reference frameworks

Avelé, Donatien; Degos, Jean-Guy - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 1, pp. 27-47

Persistent link: https://www.econbiz.de/10011288879

HEDGE ACCOUNTING WITHIN IAS 39

Rossi, Alessandro; Canpolongo, Francesca; Bichisao, Guido - Economics Department, European Investment Bank (EIB) - 2002

This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39. In particular we developed a procedure that assists risk managers in the identification of the hedging efficiency between a group of loans (or...

Persistent link: https://www.econbiz.de/10005091387