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Neue Offenlegungsvorschriften Fur Finanzinstrumente Nach Ifrs 7
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Book Synopsis Neue Offenlegungsvorschriften für Finanzinstrumente nach IFRS 7 by : Mark Appoh
Download or read book Neue Offenlegungsvorschriften für Finanzinstrumente nach IFRS 7 written by Mark Appoh and published by GRIN Verlag. This book was released on 2010 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,4, Bayerische Julius-Maximilians-Universität Würzburg (Betriebswirtschaftliches Institut), Veranstaltung: Hauptseminar: Rechnungslegung im Kontext der aktuellen Wirtschafts- und Finanzmarktkrise, Sprache: Deutsch, Abstract: Am 13.10.2008 veröffentlichte das International Accounting Standards Board (IASB) weitgehende Änderungen an den Bilanzierungsvorschriften für Finanzinstrumente. Die einschlägigen Ergänzungen des IAS 39 und des IFRS 7, die zusätzliche Möglichkeiten der Re-Kategorisierung und Bewertung finanzieller Vermögenswerte eröffnen, waren ausnahmsweise ohne den i. d. R. vorangehenden due process verabschiedet worden. 48 Stunden später hatte die EU-Kommission die Neuregelungen bereits per Verordnung in geltendes europäisches Recht umgesetzt. Das hohe Tempo dieser Rechnungslegungsänderungen lässt tief blicken. Seit die Verwerfungen auf dem US-amerikanischen Hypothekenmarkt massive Auswirkungen in der weltweiten Finanz- und Realwirtschaft zeigen, hat die Zahl der Verbesserungsvorschläge für die Rechnungslegung deutlich zugenommen. Die bisherigen Bilanzierungsregeln gelten den meisten zwar nicht als Auslöser, wohl aber als verstärkender Faktor der Finanz- und Wirtschaftskrise. Im Fokus der Diskussion stehen dabei die Bewertungsregeln für Finanzinstrumente nach IAS/IFRS. Insbesondere die Möglichkeit der Bewertung zum Fair Value stößt in Fachkreisen teils auf massive Kritik - wie sich z. B. an der "Saarbrücker Initiative gegen den Fair Value" zeigt. Gegner führen v. a. ins Feld, dass diese Bilanzierungskonzeption Willkür und mangelnde Objektivierbarkeit, fehlende Transparenz und prozyklische Verstärkungen fördere. Befürworter weisen auf die umfangreichen Offenlegungspflichten hin, die diesen Fehlentwicklungen entgegen wirken. In der vorliegenden Arbeit gehe ich zunächst auf die Definition und bilanzielle Behandlung von Finanzinstrumenten nach IAS/IFRS ein. Es hande
Book Synopsis Offenlegung von Finanzinstrumenten und Risikoberichterstattung nach IFRS 7 by :
Download or read book Offenlegung von Finanzinstrumenten und Risikoberichterstattung nach IFRS 7 written by and published by . This book was released on 2007 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Deutsche Nationalbibliografie by : Die deutsche Nationalbibliothek
Download or read book Deutsche Nationalbibliografie written by Die deutsche Nationalbibliothek and published by . This book was released on 2008 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank
Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales by :
Download or read book Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales written by and published by . This book was released on 2007 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basel IV written by Martin Neisen and published by John Wiley & Sons. This book was released on 2018-07-26 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: In December 2017 the Basel committee finalised its work on the reform of the Basel III framework. Together with requirements already published in 2015 and 2016, the Basel committee changes all approaches for the calculation of RWA and the corresponding Pillar III disclosure rules. This package of new standards from the Basel Committee, which is unofficially called "Basel IV", is now the most comprehensive package of modifications in the history of banking supervision. The banking industry will face major challenges in implementing these new rules. The second edition of the "Basel IV" handbook is updated with all publications up to March 2018 and also extensively enhanced with additional details, examples and case studies. The aim is to convince the reader that we are facing a new framework called "Basel IV" and not just a fine adjustment of the existing Basel III regulations. This book covers all new approaches for the calculation of RWA: - the standardised approach (CR-SA) and the IRB approach for credit risk, - the new standardised approach for counterparty credit risk (SA-CCR), - both the standardised approach and internal models approach from the "fundamental review of the trading book" (SBA and IMA) - the basic approach (BA-CVA) and standardised approach (SA-CVA) for the CVA risk, - all new approaches (SEC-IRBA, SEC-ERBA, SEC-SA, IAA) for securitisations (incl. STS), - the approaches for the calculation of RWA for equity positions in investment funds (LTA, MBA, FBA) - the new standardised approach for operational risk (SA-OpRisk) Because of the strong relation to the Pillar I requirements, the second edition covers the topics of interest rate risk in the banking book (IRRBB), large exposures and TLAC again. Additionally, the book contains a detailed description of the Pillar III disclosure requirements. With the aid of a high-profile team of experts from countries all over the globe, the complexity of the topic is reduced, and important support is offered.
Author :Swiss Sustainable Finance Publisher :CFA Institute Research Foundation ISBN 13 :1944960368 Total Pages :200 pages Book Rating :4.9/5 (449 download)
Book Synopsis Handbook on Sustainable Investments: Background Information and Practical Examples for Institutional Asset Owners by : Swiss Sustainable Finance
Download or read book Handbook on Sustainable Investments: Background Information and Practical Examples for Institutional Asset Owners written by Swiss Sustainable Finance and published by CFA Institute Research Foundation. This book was released on 2017-12-27 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fast growing share of investors have recently widened their scope of analysis to criteria regarded as extra-financial. They are driven by different motivations. Adoption of sustainable investment strategies can be driven, on the one hand by the sole motivation to hedge portfolios against knowable risks by expanding the conceptual framework to incorporate the latest best practice in risk management. Other investors focus rather on a long-term view and make an active bet on societal change. Recent empirical research has shown that considering sustainability factors within investment practices does not come at a cost (i.e. through a reduced opportunity set) but allows for competitive returns. Furthermore, the growing market and resulting competition in the wake of sustainable investing going mainstream has the welcome effect to compress fees for such products. Hence, staying informed about recent trends in sustainable investing is imperative no matter what the main motivation is.
Book Synopsis Model Tax Convention on Income and on Capital 2017 (Full Version) by : OECD
Download or read book Model Tax Convention on Income and on Capital 2017 (Full Version) written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Book Synopsis The Nordic Banking Crisis by : Mr.Burkhard Drees
Download or read book The Nordic Banking Crisis written by Mr.Burkhard Drees and published by International Monetary Fund. This book was released on 1998-04-20 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the banking crises in Finland, Norway and Sweden, which took place in the early 1990s, and draws some policy conclusions from their experiences. One key conclusion is that factors in addition to business cycle effects explain the Nordic countries financial problems. Although the timing of the deregulation in all three countries coincided with a strongly expansionary macroeconomic momentum, the main reasons for the banking crises were the delayed policy responses, the structural characteristics of the financial systems, and the banks inadequate internal risk-management controls.
Book Synopsis Tax Treaty Entitlement by : Michael Lang
Download or read book Tax Treaty Entitlement written by Michael Lang and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Scenario Techniques by : Ute Von Reibnitz
Download or read book Scenario Techniques written by Ute Von Reibnitz and published by McGraw-Hill Companies. This book was released on 1989-01-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Year 2000 written by Herman Kahn and published by . This book was released on 1967 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Recent Financial Crises by : The late Lawrence R. Klein
Download or read book Recent Financial Crises written by The late Lawrence R. Klein and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial crises are recurring phenomena that can cause significant economic and societal loss. This book is therefore vitally important as it analyzes why and how financial crises occur, the extent of their impact, and what can be done to prevent their recurrence or reduce the damage they cause. Comprising original and never-before-published papers by distinguished economists, this book offers insights about lessons that were or should have been learned from recent outbreaks of such crises in East Asia and elsewhere. Recent Financial Crises also presents a set of econometric studies of issues such as labor market behavior, investment and productivity, and exchange rate adjustments. Although China did not have a crisis, its economic behavior was closely monitored in order to see if that had any effect on the crisis conditions. In this respect, the book contains an estimation of China s core inflation rate, as well as its true cost of living index, over a 20-year period spanning the Asian financial crisis. In general, collectively, the studies point to a need for ongoing structural reforms to minimize vulnerability to crises or soften their impact. The necessity for resorting to viable safety nets is also stressed. Policymakers and central bankers will find this book of great value, as will scholars and researchers at many levels of academe, involved in financial, business, and international economics.
Book Synopsis Modern Financial Markets by : David W. Blackwell
Download or read book Modern Financial Markets written by David W. Blackwell and published by John Wiley & Sons. This book was released on 2006-12-18 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout this concise, accessible book, readers will quickly learn the fundamental concepts of managerial finance while discovering how things really work. The material is explained using an intuitive theoretical context, providing them with a richer understanding of the material and better insights into solving problems. Finance concepts are covered in a common sense manner and the use of mathematical jargon is minimized. The unifying theme for the book is the concept of valuation since it is the most fundamental concept in finance. The authors define and discuss value in terms of net present value (NPV).
Download or read book Transnational Accounting written by NA NA and published by Palgrave Macmillan. This book was released on 2001-05-12 with total page 3500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This completely revised and expanded new edition of an acclaimed resource reflects the enormous changes that have taken place in recent years in international accounting systems. Transnational Accounting, Second Edition, is the definitive guide to accounting standards in 21 countries and entities throughout the world. Written by a team of leading experts, this authoritative reference source offers easy access to the latest procedures and regulations throughout the world, as well as guidelines for their application in a range of business settings.
Book Synopsis Goodwill Impairment by : Thorsten Sellhorn
Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Book Synopsis EU Tax Law - Direct Taxation by : Marjaana Helminen
Download or read book EU Tax Law - Direct Taxation written by Marjaana Helminen and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
