1Introduction In recent years, consumers across the globe have taken on greater responsibility with regards to their personal financial well-being. Sweeping changes in the pension landscape have marked the principal catalyst for this increased autonomy of consumers by passing financial decisions including ...
IFRIC 19 "Extinguishing Financial Liabilities with Equity Instruments" (issued in November 2009, endorsed in July 2010) provides guidance on how an entity shall account for a transaction when a creditor agrees to accept an entity's shares or other equity instruments to settle the financial ...
Table7through 12 in the appendix report the AARs (7–9) and CAARs (10–12) triggered by the announcement of monetary policy measures in response to COVID-19. Each category of the announcement is highlighted in each panel, with the event day denoted as day 0 and the surrounding days in ...
The Financial Regulations of the University form part of this overall system ofaccountability.1.2Status of Financial Regulations1.2.1This document sets out the University's Financial Regulations. It translates into practical guidance theUniversity's broad policies relating to financial control. This ...
However, the results obtained shed light and provide guidance on the actions to be taken by regulators to ensure the protection of investors in this digital asset.Similar content being viewed by others The effect of COVID-19 and U.S. monetary policy on Bitcoin and stock market volatility: an...
The debate about specific guidance for exploration, evaluation, development and production of oil and gas continues. This publication does not describe all IFRSs applicable to oil and gas entities but focuses on those areas that are of most interest to companies in the sector. The ever-changing ...
Deferred the provision of guidance on moderate assurance engagements Appendix 2: The framing of assurance by IAASB from 2001 to 2005 2001-2005 ContextKnowledge baseExternal analysisInternal analysisAction Increase in regulatory initiatives by states to regulate the accountancy professionEfforts by the ...
Moreover, our results offer guidance for FMs and especially for those holding business degrees. Our results indicate that FMsnotholding business degrees are associated with high levels of ambidexterity irrespective of their involvement in strategy development. Above, we theorize that this finding is lik...
this is due to the digital and decentralized nature of Bitcoin. A limitation of the study is the difficulty in making a comparison between bubbles that occurred at different historical points in time. However, the results obtained shed light and provide guidance on the actions to be taken by ...
1 Accounting Department, College of Business Administration, King Saud University, Riyadh 12372, Saudi Arabia 2 Management School, University of Liverpool, Grove Building, Liverpool L69 7ZH, UK * Author to whom correspondence should be addressed. ...