fair values
Discretionary measurement of Level 3 fair values during the 2008 financial crisis
... on fair value ...the fair value of their financial instruments (Basel Committee on Banking Supervision 2008; IASB Expert Advisory Panel ...2008). Fair value estimates based on valuation models with ...
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The impact of the institutional environment on the value relevance of fair values
... certain fair valued assets to measurement error or ...impound fair value information in their ...reported fair values of assets designated at fair value through profit or loss ...
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An evaluation of the predictive value of bank fair values
... using fair value data disclosed under SFAS 107: “Disclosures about Fair Value of Financial Instruments”, for a sample of ...between fair values and the book values of financial ...
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y EAR- ENd REl EASE 2015 FOuRTH QuARTER 2015 Full-yEAR 2015 SEK -6.7BN
... In a number of Kinnevik’s unlisted investee companies, shares have been issued or transacted at price levels that exceed Kinnevik’s recognized assessed fair values. Newly issued shares may have preferential ...
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Business. combination. Introduction. Definition of a Business Combination
... the fair value increments must be amortized (except for land). As the fair values are amortized, the temporary difference goes down and the future income tax lia- bility is comparably ...on ...
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The Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran
... real values of companies and in some cases that current value of company’s assets are considerably different from their book value, they are not reflected in financial statements and accounting ...historical ...
13
Accounting Rules on Loan Losses and Security Gains Contribute to Earnings Management for the Banking Industry in Sri Lanka
... including fair value assets ...reporting fair values assets and liabilities more likely to have a positive association with the provision for loan loss of the ...the fair value assets ...
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Fair value accounting and financial stability
... of fair values and the treatment of demand ...applying fair value accounting is the lack of reliability of loan ...market values to assess their investment ...
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E-STAR ALTERNATIVE PLC.
... the fair values of the equity-settled share based payments at fair value of the equity instruments at the grant ...the fair value of the equity instruments using volatility calculated from ...
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Fair value measurements and earnings management: evidence from the banking industry
... from fair value assets and liabilities under a fair value ...the fair value option and recognized gains and losses in ...on fair value variables in a subsample of 324 bank-years which elect ...
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INTEGRATED REPORT Persona 5 Royal ATLUS. SEGA. All rights reserved. 75
... book values, as their fair values approximate book ...present values by discounting the amount of claim for each receivable with the interest rate calculated by the payment period and credit ...
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NovaCopper Inc. (An Exploration-Stage Company) Consolidated Financial Statements November 30, 2013, 2012 and 2011 (expressed in US dollars)
... estimated fair values of the units at the time of grant using quoted market prices or at the time the units qualify for equity classification under ASC ...the fair value of the units is included in ...
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Financial Results (Non-Consolidated) for Six months ended September 30, 2003
... have fair values are stated at fair value, with unrealized gains and losses excluded from earnings and included in a separate component of shareholders’ equity on a net-of-tax ...
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MGM RESORTS INTERNATIONAL 2013 ANNUAL REPORT
... over fair market value of net assets acquired in business ...estimated fair values of our reporting units with associated goodwill were substantially in excess of their carrying ...carrying ...
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CEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance
... whether fair values can be measured with sufficient reliability and whether they can be opportunistically manipulated, the Financial Accounting Standards Board (FASB) issued SFAS ...of fair value, ...
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Annual financial statements of Landesbank Baden-Württemberg Stuttgart, Karlsruhe, Mannheim and Mainz.
... to fair value ...The fair values are reduced by the value-at-risk for these portfolios determined in line with regulatory requirements (10-day holding period, ...
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Option valuation and accounting for contingent consideration in mineral sector acquisitions
... respective fair values using the “acquisition” accounting method as distinguished from the earlier prescribed method of “purchase” ...the fair value acquisition ...at fair values on the ...
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Fair value accounting, financial economics and the transformation of reliability
... for fair value throughout its meteoric ...of fair value accounting is only partly to do with the relative importance of derivatives speci fi cally or fi nancial instruments generally in the balance sheets of ...
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A Roadmap to Accounting for Business Combinations and Related Topics. Updated December 2009
... a fair value conclusion, derived using an income approach, by as much as 20% to ...the fair value of an asset should not change just because of the way a transaction is ...asset fair values, ...
285
Doğuş Holding Anonim Şirketi and its Subsidiaries
... In the first year of application of IAS 29, the construction machineries owned by a consolidated entity, Doğuş İnşaat ve Ticaret Anonim Şirketi (“Doğuş İnşaat”), were reflected at their replacement costs on the basis of ...
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