Search results for " fair value"

showing 3 items of 3 documents

Revenues from related Parties Transactions and UEFA Financial Fair Play. The Search for an Alternative Solution to Fair Value Measurement for the Bre…

2014

Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm’s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…

FinanceBreak-even (economics)business.industryAlternative hypothesisEconomic governanceFootballSettore SECS-P/07 - Economia Aziendalerelated parties transactions financial fair play fair valueFair valueValue (economics)General Earth and Planetary SciencesRevenuebusinessLicenseGeneral Environmental ScienceAthens Journal of Sports
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"I RIFLESSI STRATEGICI ORGANIZZATIVI E CONTABILI DEI PRINCIPI CONTABILI INTERNAZIONALI NELLE IMPRESE BANCARIE"

2008

Questo lavoro fornisce una prima ricognizione degli effetti che l’adozione dei principi contabili internazionali da parte delle imprese bancarie ha comportato, da un punto di vista sia strettamente contabile sia organizzativo. In particolare, sono stati oggetto di analisi i principi che disciplinano il trattamento contabile e la disclosure delle voci di bilancio di natura finanziaria, e quindi i principi IAS 32, IAS 39 e IFRS 7. Nella prima parte del lavoro sono state esposte le principali novità introdotte da questi principi, dando particolare rilievo al criterio del fair value ed al diverso trattamento previsto per gli strumenti derivati rispetto alla precedente prassi contabile. Nella se…

RISCHIO DI PREZZODISCLOSURESettore SECS-P/11 - Economia Degli Intermediari FinanziariFAIR VALUERISCHIO DI INTERESSERISCHIO DI MERCATORISCHIO DI CAMBIOFINANCIAL RISK MANAGEMENTDISCLOSURE FAIR VALUE COPERTURA RISCHO DI CREDITO RISCHIO DI INTERESSE RISCHIO DI MERCATO RISCHIO DI PREZZO RISCHIO DI CAMBIOFINANCIAL RISK MANAGEMENTRISCHO DI CREDITOCOPERTURA
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A note on fair value accounting in a crisis: The influence of the hedge accounting regulations

2010

Published version of an article published in the journal: Business and Economics Journal. Also available from the publisher at: http://astonjournals.com/manuscripts/Vol2010/BEJ-13_Vol2010.pdf The role of fair value accounting in the financial crisis is contorversial and heavily debated. Some claim that fair value accounting of financial instruments contributed to the recent crisis. This note acknowledges that, in many industries, a significant proportion of the financial instruments are entered into for hedging purposes. I examine if a crisis through the hedge accounting regulations, can affect the overall use og fair value accounting in an economy. I present analytical evidence that the bo…

VDP::Social science: 200::Economics: 210::Economics: 212cash flow hedging nonhedgeable risk hedgeable risk SFAS 133 IAS 39 mark-to-market accounting fair value accounting hedge accounting
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