Search Results - subject:"Reclassification adjustment"

Beendigung des Cash-Flow-Hedge-Accounting bei Veräußerung eines Tochterunternehmens : der Fall - die Lösung

Schmidt, Martin - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 10, pp. 409-412

Persistent link: https://www.econbiz.de/10014384254

Does recycling improve information usefulness of income? The case of Japan

Semba, HU Dan - In: Asian Review of Accounting 25 (2017) 3, pp. 376-403

Purpose The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other comprehensive income (OCI) items decreases the information usefulness of earnings in a proposed comprehensive...

Persistent link: https://www.econbiz.de/10014676132

Does recycling improve information usefulness of income? : the case of Japan

Frendy; Semba, H. U. Dan - In: Asian review of accounting 25 (2017) 3, pp. 376-403

Persistent link: https://www.econbiz.de/10011795561