Narrow search
Showing 1 - 10 of 139,945
Cover Image
Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...
Persistent link: https://www.econbiz.de/10011459957
Cover Image
Measurement issues of financial placement and technical provisions of Czech insurance companies
Bokšová, Jiřina - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 92-102
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10011460050
Cover Image
The historical cost, a paradigm of the 21st century
Cuc, Lavinia Denisia; Almaşi, Robert; Gomoi, Bogdan Cosmin - In: Journal of economics and business research 21 (2015) 1, pp. 166-170
Persistent link: https://www.econbiz.de/10011313271
Cover Image
Assessment in accounting : concept and tools : monograph
Fomina, Alena V.; Sopko, Valeria; Zadniprovskyi, Oleksandr - 2018
Persistent link: https://www.econbiz.de/10012258324
Cover Image
A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
the dependent variables. The Ordinary Least Square (OLS) estimation technique was employed to ascertain the inter …
Persistent link: https://www.econbiz.de/10012106597
Cover Image
La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas : el caso de los sectores farmacéutico y biotecnológico
Rubio Martín, Gracia; Rodríguez Paredes, Mercedes; … - In: Revista de métodos cuantitativos para la economía y … 16 (2013), pp. 68-94
This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...
Persistent link: https://www.econbiz.de/10010212477
Cover Image
Were there fire sales in the RMBS market?
Merrill, Craig B.; Nadauld, Taylor D.; Stulz, René M.; … - 2014
Many observers have argued that the fall in RMBS prices during the crisis was partly caused by fire sales. We provide an explanation for why financial institutions may have engaged in fire sales using a unique dataset of RMBS transactions for insurance companies. We show that risk-sensitive...
Persistent link: https://www.econbiz.de/10010353305
Cover Image
Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010485380
Cover Image
Just a matter of prospect (theory)? : the ecological rationality of the traditional accounting principles
Braun, Eduard - 2014
The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...
Persistent link: https://www.econbiz.de/10010481228
Cover Image
Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft : ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
Hopp, Janina; Nippel, Peter - 2015
Der Periodenerfolg im Kreditgeschäft hängt nicht nur von den Zinserträgen, sondern auch von der Bewertung der Kreditforderungen unter Berücksichtigung des Ausfallrisikos ab. Hier werden Wertberichtigungen für eingetretene Verluste, für erwartete Verluste, und solche zur Berücksichtigung...
Persistent link: https://www.econbiz.de/10011313204