Zobrazeno 1 - 10
of 67
pro vyhledávání: '"Holding gains"'
Autor:
T. A. Khomenko, Yu. N. Ivanov
Publikováno v:
Voprosy statistiki. 27:16-22
The article considers a wide range of questions pertaining to possible and applicable harmonization of business accounting and the SNA which would, if implemented, facilitate the improvement of the information base for the compilation of national acc
Autor:
Henry Mendoza T.
Publikováno v:
Revista Finanzas y Política Económica, Vol 2, Iss 2, Pp 27-42 (2010)
Este artículo presenta los resultados de un proyecto de investigaciónacadémica cuyo objetivo fue el desarrollo de una propuesta metodológica para Colombia dirigida a implementar el estado de ganancias/pérdidas por tenencia, con base en las recom
Externí odkaz:
https://doaj.org/article/4520001764e7434eb1313303ac0dd55e
Publikováno v:
Australian Accounting Review. 29:546-555
In the context of changes mandated by the Chinese Ministry of Finance in January 2009 regarding the location in which other comprehensive income (OCI) is reported, this paper finds that reporting OCI on the performance statement significantly improve
Publikováno v:
Review of Income and Wealth. 63:S321-S354
Holding gains and losses and default losses play key roles in the operations and reported income of financial intermediaries and other businesses, but are excluded from the national accounts definition of income. Measures that combine income and hold
Autor:
Minyue Dong, Xiao-Jun Zhang
Publikováno v:
European Accounting Review. 27:467-493
This paper examines the selective trading of available-for-sale (AFS) securities by U.S. banks after the implementation of fair value accounting under Statement of Financial Accounting Standards No. 115, Accounting Standards Codification Topic 320. O
Autor:
Roger Marshall, Andrew Lennard
Publikováno v:
Accounting Horizons. 30:499-510
SYNOPSIS: This paper contributes to the development of a “Conceptual Framework for Financial Reporting” as currently being undertaken by the International Accounting Standards Board (IASB). Building on the ideas of “asymmetric prudence” and t
Akademický článek
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Publikováno v:
Accounting Forum. 39:239-248
This paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices. REITs distributing over 90 percent of profits can obtain tax concessions for their shareholders.
Akademický článek
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Publikováno v:
Review of Accounting Studies, vol. 19, no. 1, pp. 242-280
SFAS No. 115 requires firms to recognize available-for-sale (AFS) securities at fair value with accumulated unrealized gains and losses (AUGL) recorded in accumulated other comprehensive income. Firms reclassify AUGL to net income when they realize g