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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … restrictive hedge accounting rules, banks cannot adequately portray their best practice risk management activities under Current …
Persistent link: https://www.econbiz.de/10009765358
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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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Fair Value Measurement Guidance : aktuelle Überlegungen zur Fair-Value-Ermittlung in der internationalen Rechnungslegung
Straub, Barbara - In: Der Schweizer Treuhänder : Monatsschrift für … 81 (2007) 6/7, pp. 432-441
Persistent link: https://www.econbiz.de/10003482914
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Governance, transparency and accountability : an international comparison
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Journal of policy modeling : JPMOD ; a social science … 37 (2015) 1, pp. 136-174
Persistent link: https://www.econbiz.de/10011332973
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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Fair value in accounting : from theory to practice : the complete handbook for fair value measurements (IFRS & US GAAP)
Shuv, Shlomi; Ostrovsky, Yevgeni - 2022
business combinations and, under IFRS, investment property. In addition, fair value is used extensively as a valuation base by …
Persistent link: https://www.econbiz.de/10013446800
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Worldwide investments in cluster munitions : a shared responsibility
Mackie, Isobel (contributor) - 2014
Persistent link: https://www.econbiz.de/10011327509
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Bank funding, financial instruments and decision-making in the banking industry
Carbó Valverde, Santiago (ed.);  … - Wolpertinger Conference <2015, Granada> - 2016 - 1st ed. 2016
Persistent link: https://www.econbiz.de/10011517407