Het aggregatieprobleem in IFRS: een terreinverkenning

Autor: C. Camfferman

Publikováno v: MAB, Vol 81, Iss 4, Pp 130-137 (2007)

De bepaling van het aggregatieniveau waarop activa en verplichtingen gegroepeerd worden, is in principe van groot belang, zeker bij een balansgerichte benadering van de verslaggeving op basis van fair value. Het blijkt echter dat IFRS niet gebaseerd

Externí odkaz: https://doaj.org/article/dabe767c5c024262a9f0e662ed8aa329

A Reflection on Company Financial Reporting After 10 Years

Autor: C. Camfferman, Frans Van Der Wel, Stephen A. Zeff

Publikováno v: MAB, Vol 76, Iss 11, Pp 513-519 (2002)

In this article we review developments in the regula- tion of financial reporting in the Netherlands during the last ten years. The main theme is the Dutch response to the increasingly international nature of nancial reporting. W argue that this resp

Externí odkaz: https://doaj.org/article/14fe17d433a140d18bb8c16b950164b9

Afscheid van de economische voorraad?

Autor: C. Camfferman

Publikováno v: MAB, Vol 75, Iss 1, Pp 23-30 (2001)

De economische voorraad is sinds jaar en dag een vertrouwd begrip in de Nederlandse literatuur over externe verslaggeving, waaraan echter de laatste tijd betrekkelijk weinig aandacht is besteed. In die tijd is de internationale invloed op de Nederlan

Externí odkaz: https://doaj.org/article/5e605d87cf1741e2bda31437e0703ba9

Integrated reporting: Much ado about nothing?

Autor: C. Camfferman, Bert Steens, Brigitte de Graaff

Publikováno v: Financial Reporting, 2(2), 119-160. Franco Angeli Edizioni
Camfferman, C, de Graaff, B & Steens, B 2021, ' Integrated reporting: Much ado about nothing? ', Financial Reporting, vol. 2, no. 2, pp. 119-160 . https://doi.org/10.3280/FR2021-002004

Integrated reporting, which helps companies to share their value creation pro-cesses with their stakeholders, has developed rapidly in recent years. Due to the increased attention paid to the International Integrated Reporting Framework is-sued by th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b35c64f374a33070c6871c330a998f21
https://doi.org/10.3280/fr2021-002004

The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39

Autor: C. Camfferman

Publikováno v: Camfferman, C 2015, ' The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39 ', Accounting in Europe, vol. 12, no. 1, pp. 1-35 . https://doi.org/10.1080/17449480.2015.1012526
Accounting in Europe, 12(1), 1-35. Routledge

Following the financial crisis, the view became widespread that International Financial Reporting Standards (IFRS), because it is based on a so-called incurred-loss approach, led to significant overstatements of financial assets by placing tight rest

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db483a5c3f206d0a3e12ebfea38de08b
https://hdl.handle.net/1871.1/c81fd51f-c30c-44a8-8194-5bcddd1d5e60