International Financial Reporting Standard 13 Fair Value
... Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. Howe ...
... Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. Howe ...
PDF - Deutsche Bank
... We remain committed to our 10% CET1 ratio target by 2015 but expect some volatility along the way Regulatory framework volatility ...
... We remain committed to our 10% CET1 ratio target by 2015 but expect some volatility along the way Regulatory framework volatility ...
U S A 2009
... An overview of each statement is presented herein along with a financial analysis of the transactions impacting each statement. Where appropriate, comparative financial information is presented to assist in the understanding of this analysis. Analysis of Financial Position and Results of Operations ...
... An overview of each statement is presented herein along with a financial analysis of the transactions impacting each statement. Where appropriate, comparative financial information is presented to assist in the understanding of this analysis. Analysis of Financial Position and Results of Operations ...
Overview of IFRS
... Accounting – Financial asset model 1. The operator recognises a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services. 2. The operator has an unconditional right t ...
... Accounting – Financial asset model 1. The operator recognises a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services. 2. The operator has an unconditional right t ...
Where Did All The Borrowing Go? Philip R. Lane
... (expressed in a common currency) increased at similar rates in the United States and the rest of the world. However, for most of the period U.S. equity liabilities were significantly larger than U.S. equity assets, and hence the valuation term was negative. For the period 1993-2001, U.S. stock price ...
... (expressed in a common currency) increased at similar rates in the United States and the rest of the world. However, for most of the period U.S. equity liabilities were significantly larger than U.S. equity assets, and hence the valuation term was negative. For the period 1993-2001, U.S. stock price ...
Essays in Monetary Policy and Banking Babak Mahmoudi
... may be ineffective in instances of low enough inflation rates. My model also enables me to study the welfare effects of a restriction on trading with government bonds. Chapter 3 investigates the effects of open-market operations on the distributions of assets and prices. It offers a theoretical fram ...
... may be ineffective in instances of low enough inflation rates. My model also enables me to study the welfare effects of a restriction on trading with government bonds. Chapter 3 investigates the effects of open-market operations on the distributions of assets and prices. It offers a theoretical fram ...
1 Too Low for Too Long Interest Rates, Bank Risk Taking and Bank
... between bank assets riskiness and the level of policy rates suffer from a potential myopic bias related to the evaluation of risky assets. Taking in consideration these difficulties, we extend the research on the risk-taking channel by empirically investigating the impact of too low for too long int ...
... between bank assets riskiness and the level of policy rates suffer from a potential myopic bias related to the evaluation of risky assets. Taking in consideration these difficulties, we extend the research on the risk-taking channel by empirically investigating the impact of too low for too long int ...
Effects of Business Diversification on Asset Risk-Taking
... Cummins and Sommer (1996) examine the relation between capitalization and portfolio risk in the P/L insurance industry by using a pooled cross-section, time series sample. They find a positive relation between the capital-to-asset ratio and asset risk-taking. Lee, Mayers, and Smith (1997) investigat ...
... Cummins and Sommer (1996) examine the relation between capitalization and portfolio risk in the P/L insurance industry by using a pooled cross-section, time series sample. They find a positive relation between the capital-to-asset ratio and asset risk-taking. Lee, Mayers, and Smith (1997) investigat ...
Chapter 11 Depreciation, Impairments
... many financial and non-financial institutions. As a result of this global slump, many companies are considering write-offs of some of their long-lived assets. These write-offs are referred to as impairments. A long-lived tangible asset is impaired when a company is not able to recover the asset’s ca ...
... many financial and non-financial institutions. As a result of this global slump, many companies are considering write-offs of some of their long-lived assets. These write-offs are referred to as impairments. A long-lived tangible asset is impaired when a company is not able to recover the asset’s ca ...
Do firms in countries with poor protection of investor rights hold more
... across countries. In contrast to other measures of investor protection, the anti-director rights index is negatively correlated with economic development in our sample so that the tradeoff theory predicts that cash holdings are negatively correlated with the anti-director rights index when one does ...
... across countries. In contrast to other measures of investor protection, the anti-director rights index is negatively correlated with economic development in our sample so that the tradeoff theory predicts that cash holdings are negatively correlated with the anti-director rights index when one does ...
Household Consumption in Japan – Role of Income and Asset
... consumption per capita has stayed basically flat over the sample period, durables have increased and other items decreased in volume terms. Durables also reacted strongly to the April 2014 VAT hike. Consumption volumes strongly mirror the development in relative prices. Technological progress has te ...
... consumption per capita has stayed basically flat over the sample period, durables have increased and other items decreased in volume terms. Durables also reacted strongly to the April 2014 VAT hike. Consumption volumes strongly mirror the development in relative prices. Technological progress has te ...
International asset recovery
International asset recovery is any effort by governments to repatriate the proceeds of corruption hidden in foreign jurisdictions. Such assets may include monies in bank accounts, real estate, vehicles, arts and artifacts, and precious metals. As defined under the United Nations Convention against Corruption, asset recovery refers to recovering the proceeds of corruption, rather than broader terms such as asset confiscation or asset forfeiture which refer to recovering the proceeds or instrumentalities of crime in general.Often used to emphasize the ‘multi-jurisdictional’ or ‘cross-border’ aspects of a corruption investigation, international asset recovery includes numerous processes such as the tracing, freezing, confiscation, and repatriation of proceeds stored in foreign jurisdictions, thus ""making it one of the most complex projects in the field of law"". Even considering the difficulties present, Africa specialist Daniel Scher counters that international asset recovery's ""potential rewards in developing countries make it a highly attractive undertaking"".Despite domestic legislation in some countries allowing for the confiscation and forfeiture of proceeds of corruption, it is improvements in finance, transportation, and communications technologies in the 20th century that have made it easier for corrupt leaders and other “Politically Exposed Persons’ to conceal massive amounts of stolen wealth in offshore financial centers.By taking advantage of differences in legal systems, the high costs in coordinating investigations, lack of international cooperation, and bank secrecy in some recipient countries, corrupt officials have been able to preserve much of their loot overseas.