Solutions for exchange rate policy of transition economy of Vietnam Dissertation zur Erlangung des Grades Doktor der Wirtschaftswissenschaft (Doctor rerum politicarum, Dr. rer. pol.) der Juristischen und Wirtschaftswissenschaftlichen Fakultät der Martin-Luther-Universität Halle-Wittenberg vorgelegt von M.A. Mai Thu Hien geb. am 23. August 1976 in Hanoi, Vietnam Gutachter: 1. Prof. Dr. Dr. h.c. Rüdiger Pohl, Martin-Luther-Universität Halle-Wittenberg 2. Prof. Dr. Martin Klein, Martin-Luther-Universität
Words: 97616 - Pages: 391
each other, exchanging one set of assets for another. When a grouping of assets, and/or liabilities, constitutes a business, the accounting for the exchange transaction is determined by IFRS 3 Business Combinations. IFRS 3 requires the application of the acquistion method under which the accountant must be able to identify which of the entities involved in the combination is the acquirer, determine the cost of the combination, and allocate this cost to the assets and liabilities acquired. The latter
Words: 3234 - Pages: 13
Summary: International Financial Markets (master blok 1) Book: Financial Markets and Institutions (a European perspective) – Haan et al. Author: Kim Cornelissen Chapter 1: Functions of the Financial System 1.1. Functions of a financial system The financial system Figure 1.1; page 5 – Working of the financial system Financial system: includes all financial intermediaries and financial markets, and their relations with respect to the flow of funds to and from households, governments, business
Words: 19980 - Pages: 80
Financial reporting developments A comprehensive guide Consolidated and other financial statements Revised November 2013 Noncontrolling interests, combined financial statements, parent company financial statements and consolidating financial statements To our clients and other friends This Financial reporting developments (FRD) publication is primarily designed to help you understand financial reporting issues related to the accounting for noncontrolling interests. This publication also
Words: 57119 - Pages: 229
|13 |23 |33 |43 |53 | |4 |14 |24 |34 |44 |54 | |5 |15 |25 |35 |45 |55 | |6 |16 |26 |36 |46 |56
Words: 4360 - Pages: 18
arrangement (Mellor, 2009). The core of the problem was complicated, but simplification showed it was the nonstandard arrangement of the monetary system that created a complicated scope of financial tools and entities to be formulated. Capitalist economies were “democratized” in a process involving de-mutualization, privatization and an always-available monetary obligation (Mellor, 2009). Homes were seen from a different perspective as financial additions, rather than
Words: 7080 - Pages: 29
CHAPTER 5 COMPARATIVE ACCOUNTING Chapter Outline China I. There are some unique features in the accounting profession in China. They include the following: A. Until the 1980s, those who carried out accounting work were not held in high regard in society, and this has had an adverse effect on the development of the accounting profession in China. B. Accounting and auditing in China have taken different paths in their development processes. Auditing firms audited mainly
Words: 6158 - Pages: 25
CHAPTER 1 – TAXES AND TAXING JURISDICTION Taxes are pervasive because they: o Are so widespread. o Come in so many varieties, and o Affect virtually every area of modern life. Taxes are dynamic because tax law changes so freque ntly. o Rate of change reflects fact that economic and poli tical assumptions on which tax structures are based are constantly ev olving. Tax – Payment to support the cost of government. o Differs from fine or penalty because tax is
Words: 3218 - Pages: 13
Financial Markets: A Beginners’ Module * 1686 120 60 100 50 5 2 Mutual Funds : A Beginners' Module 1686 120 60 100 50 5 3 Currency Derivatives: A Beginner’s Module 1686 120 60 100 50 5 4 Equity Derivatives: A Beginner’s Module 1686 120 60 100 50 5 5 1686 120 60 100 50 5 1686 120 60 100 50 5 7 Interest Rate Derivatives: A Beginner’s Module Commercial Banking in India:
Words: 33608 - Pages: 135
CHAPTER 2 THE AGGREGATE SUPPLY - AGGREGATE DEMAND MODEL The first formal macroeconomics model introduced by the text is called the Aggregate Supply - Aggregate Demand Model, which will hereafter be referred to as the AS/AD model. The AS/AD model is useful for evaluating factors and conditions which effect the level of Real Gross Domestic Product (GDP adjusted for inflation) and the level of inflation. The model is an aggregation of the elementary microeconomic supply-and-demand model discussed
Words: 6745 - Pages: 27
