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Minkwan Ahn
Prior research has examined how investors view asset securitizations, and shows that investors treat securitizations as borrowings, even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to securitizations, some o...
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Dody Hapsoro,Ryfal Yoduke 10.21831/economia.v15i2.23923
Pág. 172 - 188
Abstract: The purpose of this study is to examine the existence of fiscal illusions in the form of flypaper effects and debt illusions in regional government spending and examine its effect on regional economic growth in Sulawesi. The number of samples i...
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Peter Harris, Petra Dilling
Consolidated financial statements have gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business. This case study provides an actual case study of the preparation and presentation of...
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Cristina Rosu
The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To a...
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Peter Harris
Push-down Accounting has gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business activities. The SEC recommends Push-down accounting, where appropriate, as it is an easier and more...
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