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標(biāo)題: Titlebook: Essays on the Economic Consequences of Mandatory IFRS Reporting around the world; Ulf Brüggemann Book 2011 Gabler Verlag | Springer Fachme [打印本頁]

作者: 清楚明確    時(shí)間: 2025-3-21 17:10
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作者: ABYSS    時(shí)間: 2025-3-21 21:00

作者: Encapsulate    時(shí)間: 2025-3-22 01:22

作者: ethereal    時(shí)間: 2025-3-22 08:37
The economic consequences of fair value reclassifications under IFRS,lax fair value accounting. These amendments leave banks reporting under IFRS with the choice to retroactively reclassify financial assets that were previously measured at fair value into categories which require measurement at amortized cost, i.e. to effectively abandon fair value accounting for the
作者: orthodox    時(shí)間: 2025-3-22 10:31
https://doi.org/10.1007/978-3-8349-6952-1Fair value accounting; IAS 39; Individual investors; International Financial Reporting Standards; Intern
作者: atopic    時(shí)間: 2025-3-22 14:59

作者: atopic    時(shí)間: 2025-3-22 19:19

作者: adumbrate    時(shí)間: 2025-3-22 22:39

作者: 驚奇    時(shí)間: 2025-3-23 04:38
978-3-8349-3169-6Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2011
作者: 門窗的側(cè)柱    時(shí)間: 2025-3-23 07:39
Essays on the Economic Consequences of Mandatory IFRS Reporting around the world978-3-8349-6952-1Series ISSN 2945-8390 Series E-ISSN 2945-8404
作者: 核心    時(shí)間: 2025-3-23 11:14

作者: 放肆的我    時(shí)間: 2025-3-23 17:40

作者: 圓錐    時(shí)間: 2025-3-23 21:54
Conclusion: Transition(ing) to What?,ve adoption of IFRS will enhance transparency and comparability of financial statements across countries and thus, among other benefits, one single accounting language will reinforce cross-border equity investments (e.g., EC, 2002). In this essay, we evaluate this claim by analyzing IFRS-related cha
作者: TAIN    時(shí)間: 2025-3-23 22:48

作者: Brain-Imaging    時(shí)間: 2025-3-24 04:57

作者: 負(fù)擔(dān)    時(shí)間: 2025-3-24 09:23

作者: 公司    時(shí)間: 2025-3-24 12:39
Introduction,ability of financial statements and hence an efficient functioning of the Community capital market and the Internal Market“ (EC, 2002, Art. 1). There is an emerging stream of empirical literature that evaluates whether these objectives have been met. This thesis contributes to this stream of literat
作者: committed    時(shí)間: 2025-3-24 16:25
The economic consequences of fair value reclassifications under IFRS, and requested to align accounting rules for European banks with those that apply to its US competitors, for which a similar reclassification option already existed under SFAS 65 and 115. In contrast, opponents of easing fair value rules, such as the British Prime Minister Gordon Brown, who stressed
作者: fallible    時(shí)間: 2025-3-24 21:27

作者: DRILL    時(shí)間: 2025-3-25 01:34

作者: Macronutrients    時(shí)間: 2025-3-25 06:35

作者: Gingivitis    時(shí)間: 2025-3-25 10:17

作者: 合適    時(shí)間: 2025-3-25 11:54

作者: Ascribe    時(shí)間: 2025-3-25 16:47
2945-8390 efits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences.978-3-8349-3169-6978-3-8349-6952-1Series ISSN 2945-8390 Series E-ISSN 2945-8404
作者: 逢迎白雪    時(shí)間: 2025-3-25 21:30
2945-8390 andards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds tha
作者: AVOW    時(shí)間: 2025-3-26 04:02

作者: 冷漠    時(shí)間: 2025-3-26 04:19

作者: 救護(hù)車    時(shí)間: 2025-3-26 09:55
https://doi.org/10.1007/978-3-642-00228-1s work is that most neural network models which do not recognise the behavioural contexts of neural computation are of limited interest. This stance places the model within the domain of “computational neuroethology”, rather than “computational neuroscience”.
作者: crescendo    時(shí)間: 2025-3-26 13:50
,Combining a Multi-Document Update Summarization System –CBSEAS– with a Genetic Algorithm,orithm which aims to adapt our system to specific domains. We present its evaluation by TAC 2009 on a newswire articles summarization task and show that this optimization is having a great influence on both human and automatic evaluations.
作者: Ardent    時(shí)間: 2025-3-26 17:35
Wild Salmonids in the Urban Environment: Lethal and Sublethal Effects, eastern Washington, and Idaho (Regetz 2003). Similarly, the percent of fish assemblages composed of salmonids was lower in highly urbanized areas in western Oregon’s Willamette Valley (Waite et al. 2008).
作者: Platelet    時(shí)間: 2025-3-26 22:05
G. Groeninckx,M. Vanneste,V. Everaerts of mutual acquaintance and recognition or in other words, to membership in a group” (de Haas, 2010, p. 1589). As Massey et al. (1998) explain, the support provided by informal migrant networks for successive migrants decreases the costs of migration, easing the process of migrating and settling in
作者: affect    時(shí)間: 2025-3-27 04:27

作者: Lime石灰    時(shí)間: 2025-3-27 06:21
José Manuel Valenzuela Arces Isolation, Third Edition. provides the substantial background information needed by budding natural product researchers as well offering an invaluable reference guide to available methodologies and techniques for the more experienced researchers.978-1-4939-5661-6978-1-61779-624-1Series ISSN 1064-3745 Series E-ISSN 1940-6029
作者: gregarious    時(shí)間: 2025-3-27 10:19
Tightly-Secure PAK(E)discuss the implications of our results for concrete security. Our proof is the first to show that the PAK protocol can provide meaningful security guarantees for values of the parameters typical in?today’s world.
作者: membrane    時(shí)間: 2025-3-27 14:13
David D. KimConsiders which concepts, interdisciplinary methodologies and activist concerns are key to interrogating our postcolonial inheritance in the twenty-first century.Brings together interdisciplinary pers
作者: figure    時(shí)間: 2025-3-27 18:26





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