IAS 39: Where Different Accounting Models Collide

Peter Walton

71 citations0/0 files storedAccounting in Europe

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Risk Management in Financial Firms

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This first issue of Accounting in Europe addresses the area of the adoption of International Financial Reporting Standards (IFRS) in Europe. It is, of course, an immense subject, and will no doubt ...

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2004European Financial Reporting 1995International accounting harmonization

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2014The unstable core of global finance: Contingent valuation and governance of international accounting standards 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History 2007The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland 2010Issues affecting the development of an international accounting standard on financial instruments 2015The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39 2015Accounting and the Plasticity of Valuation 2016Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 2011Hedge accounting and its influence on financial hedging: when the tail wags the dog

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