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Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht

Beyer, Michael - 2008

In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....

Persistent link: https://www.econbiz.de/10009462192

COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA

Abdullah, Mazni - 2011

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

Persistent link: https://www.econbiz.de/10009466008

SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS

CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020

Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...

Persistent link: https://www.econbiz.de/10012244706

SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS

CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020

Persistent link: https://www.econbiz.de/10015335909

Bilanzierung von Software nach HGB, US-GAAP und IFRS : integrative Analyse der Regelungen zu Ansatz, Bewertung und Umsatzrealisation von Software aus Hersteller- und Anwendersicht

Suermann, Jan-Christoph - 2006

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …

Persistent link: https://www.econbiz.de/10009433687

Zur Eigenkapitalsituation von Personenhandelsgesellschaften in der IFRS-Rechnungslegung

Weidenhammer, Simon - 2007

zudem ein Lösungsvorschlag von DSR und EFRAG vor.Die Dissertation untersucht die Probleme im Rahmen der IFRS … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …

Persistent link: https://www.econbiz.de/10009448900

The reform of the split share structure in China and its effects on the capital market: an empirical study

Lu, Fei, Accounting, Australian School of Business, UNSW - 2007

This thesis investigates the impact of the reform of the split share structure on the Chinese capital market. It adopts an event study methodology to examine the share price performance around the announcements of the reform and its predicted determinants, the type and level of consideration by...

Persistent link: https://www.econbiz.de/10009484220

Value relevance of accounting information in China pre- and post-2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - 2010

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China …

Persistent link: https://www.econbiz.de/10009484017

Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China

Ball, Ray; Robin, Ashok; Wu, Joanna Shuang - 2000

Persistent link: https://www.econbiz.de/10009459153

An Analysis of the Obstacles of Culture, Government, and Lack of Support for International Accounting Standards

Theodore, Bethany - 2007

of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

Persistent link: https://www.econbiz.de/10009475118