Download or read book Gli strumenti finanziari in bilancio secondo l Ifrs 9 written by Carlo Marcon and published by FrancoAngeli. This book was released on 2020-06-19T00:00:00+02:00 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1811.1.2

Download or read book International GAAP 2021 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2021-03-08 with total page 5696 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap

Download or read book International Financial Statement Analysis written by Thomas R. Robinson and published by John Wiley & Sons. This book was released on 2012-04-04 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: Up-to-date information on using financial statement analysis to successfully assess company performance, from the seasoned experts at the CFA Institute Designed to help investment professionals and students effectively evaluate financial statements in today's international and volatile markets, amid an uncertain global economic climate, International Financial Statement Analysis, Second Edition compiles unparalleled wisdom from the CFA in one comprehensive volume. Written by a distinguished team of authors and experienced contributors, the book provides complete coverage of the key financial field of statement analysis. Fully updated with new standards and methods for a post crisis world, this Second Edition covers the mechanics of the accounting process; the foundation for financial reporting; the differences and similarities in income statements, balance sheets, and cash flow statements around the world; examines the implications for securities valuation of any financial statement element or transaction, and shows how different financial statement analysis techniques can provide valuable clues into a company's operations and risk characteristics. Financial statement analysis allows for realistic valuations of investment, lending, or merger and acquisition opportunities Essential reading for financial analysts, investment analysts, portfolio managers, asset allocators, graduate students, and others interested in this important field of finance Includes key coverage of income tax accounting and reporting, the difficulty of measuring the value of employee compensation, and the impact of foreign exchange rates on the financial statements of multinational corporations Financial statement analysis gives investment professionals important insights into the true financial condition of a company, and International Financial Statement Analysis, Second Edition puts the full knowledge of the CFA at your fingertips.

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legal Aspects of the European System of Central Banks written by Liber Amicorum and published by . This book was released on 2005 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The book contains a collection of articles on the European Union and the European System of Central Banks (ESCB), the Eurosystem, monetary law, central bank independence and central bank statutes as well as on financial law. The authors are current or former members of the Legal Committee of the ESCB (LEGCO). This book commemorates ten years of work by the Working Group of Legal Experts of the European Monetary Institute and by the LEGCO. It is dedicated to Mr Paolo Zamboni Garavelli, former Head of the Legal Department at the Banca d'Italia and member of LEGCO, who died in 2004."--Editor.

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:

Download or read book Corporate Governance in Institutions Offering Islamic Financial Services written by Wafik Grais and published by World Bank Publications. This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews institutions offering Islamic financial services (IIFS) corporate governance challenges and suggests options to address them. It first points out the importance of corporate governance for IIFS, where it would require a distinct treatment from conventional corporate governance and highlights three cases of distress of IIFS. It then dwells on prevailing corporate governance arrangements addressing IIFS' needs to ensure the consistency of their operations with Islamic finance principles and the protection of the financial interests of a stakeholders' category, namely depositors holding unrestricted investment accounts. It raises the issues of independence, confidentiality, competence, consistency, and disclosure that may bear on pronouncements of consistency with Islamic finance principles. It also discusses the agency problem of depositors holding unrestricted investment accounts. The paper argues for a governance framework that combines internal and external arrangements and relies significantly on transparency and disclosure of market relevant information.

Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Strumenti finanziari e fair value accounting nelle banche written by Giuseppe Di Martino and published by EGEA spa. This book was released on 2020-06-04T11:09:00+02:00 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: La crisi finanziaria del 2008 ha aperto un acceso dibattito, nel mondo accademico e nella realtà quotidiana dei pratictioners, sull’adeguatezza delle valutazioni a fair value delle poste di bilancio (fair value accounting). Al fair value accounting viene attribuita la responsabilità di aver amplificato il meccanismo della pro-ciclicità, innescando la spirale perversa che ha generato la recente crisi. Il volume si inserisce in questo dibattito e vuole offrire spunti e riflessioni sul fair value accounting con riferimento agli strumenti finanziari. Il libro si articola in due parti. La prima illustra il tema del trattamento degli strumenti finanziari (recognition, classificazione, riclassificazione, valutazione, derecognition e disclosure) secondo il nuovo IFRS 9 e l’IFRS 13. La seconda offre un’indagine empirica sulla value relevance del fair value accounting relativamente agli strumenti finanziari iscritti nei bilanci delle banche. Lo studio presenta due prospettive di analisi: una prospettiva “orizzontale” volta a verificare la value relevance delle misure di fair value riportate in nota integrativa riguardanti i loans e i deposits; ed una prospettiva “verticale” che studia la value relevance della gerarchia del fair value (fair value hierarchy) prevista dall’IFRS13. Entrambe le analisi empiriche sono state condotte sul settore bancario europeo e sono contestualizzate nel periodo di crisi e post-crisi finanziaria spaziando dal 2008 al 2018.

Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Download or read book Contemporary Issues in Banking written by Myriam García-Olalla and published by Springer. This book was released on 2018-07-23 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers insights into the contemporary issues in banking with a special focus on the recent European regulatory reforms, governance and the performance of firms. Written by prestigious professors and expert academics in the field, the book also covers a diverse set of topics that have gained great importance in this sector such as firm financing, culture, risk and other challenges faced by banks. The book is of interest to scholars, students and professionals in banking.

Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Download or read book The popular financial reporting new accounting tool for Italian municipalities written by Valerio Brescia and published by FrancoAngeli. This book was released on 2019-02-12T00:00:00+01:00 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1209

Download or read book Financial Accounting with International Financial Reporting Standards written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2018-07-18 with total page 871 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Download or read book Performance of Wind Exposed Structures Results of the PERBACCO project written by Francesco Ricciardelli and published by Firenze University Press. This book was released on 2006 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: PERBACCO (a free Italian acronym for Life-cycle Performance, Innovation and Design Criteria for Structures and Infrastructures Facing Æolian and Other Natural Hazards) is a research project partly funded by the Italian Ministry for University (MIUR) in the PRIN (Progetti di Ricerca di Interesse Nazionale) framework, for the years 2004-05.Within the project, a first attempt has been made to integrate different disciplines aiming at an overall optimization of the performance of a wide range of wind exposed structures and infrastructures, with consequent benefi cial impact on the society.The overall objectives were (a) to provide unifi ed concepts for "expected performance" and "risks induced by æolian and other natural hazards", to be applied to structures and infrastructures over their whole life-cycle, such to be acceptable to stakeholders in the construction process (i.e. from the owner to the end-user), (b) to provide models and methodologies for dynamic monitoring of the performance of structures and infrastructures, to be integrated in appropriately designed procedures, and (c) to collect, refi ne, fi le and disseminate the knowledge available on a European basis, concerning the performance of wind-exposed structures and facilities, in a way such to be of use to Construction Industry. This volume summarises the main results obtained during the Project, with each Section addressing a different class of problems, to which many research Units have contributed. A list of papers containing the main results of the research activities carried out within the Project is also provided in each Section.

Download or read book Introduction to Italian Public Law written by Giuseppe Franco Ferrari and published by Giuffrè Editore. This book was released on 2008 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: