Financial Instruments in UK Law
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The financial instruments of capital accounting in local authorities
The paper examines the development of the financial instruments (land audits, property reviews, information systems, registers and approaches to valuation) required to replace the expenditure‐drive...
- What is Equity? New Financial Instruments in the Interstices between the Law, Accounting and Economics
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The ASB has also issued an exposure draft proposing existing samendments to its tandard FRS26 (IAS39), "Financial instruments: measurement".
...The ASB has also issued an exposure draft proposing amendments to its existing standard FRS26 (IAS39), "Financial instruments: measurement". The proposed changes will: extend the scope of the standard to include all entities other than those applying......
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IAS 39: Subhash Abhayawansa and Dr Indra Abeysekera explain the complexities and challenges of the international accounting standard on financial instruments.
...IAS 39 Financial Instruments: Recognition and Measurement revolutionised the way in which public listed companies present their financial instruments, such as derivatives and other contracts. Prior to IAS 39 and FAS 133, the literature covering finan......
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Legal instruments to combat money laundering in the EU financial market
Points out that the creation of the euro currency and liberalisation of the EU financial markets has created opportunities for money laundering. Outlines international legal instruments to combat m...
- Corrective Taxes and Financial Impositions as Regulatory Instruments
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Paper F2 financial management: although some aspects of the accounting standards relating to financial instruments are complicated, you will still pick up some easy marks if you forget the jargon and focus on the basic calculations.
...What is it about the term "financial instruments" that makes the average student panic? Many accountants simply need to know what a financial instrument is, when to recognise it in the accounts and how to measure it. And this is exactly what the exam......
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A crossroad in combating and preventing financial crime. Looking for synergetic instruments for attack and prevention
Purpose: The paper aims to address regulators, enforcers and the academy, presenting reflections on some research‐driven innovative approaches, strategies and tools in the fight against financial a...
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MiFID impact on investment managers
Purpose: The aim of this paper is to analyze the impact of the Markets in Financial Instruments Directive (MiFID) on investment managers but also on funds' units as financial instruments. Design/m...... ... The aim of this paper is to analyze the impact of the Markets in Financial InstrumentsDirective (MiFID) on investment managers but also on funds’ nits as financial instruments.Design/methodology/approach – Starting from the innovative legislative ... ...
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The effectiveness of MiFID provisions for professional clients: a critical review
Purpose: This paper aims to identify the duty of care that applies to ‘professionally classified clients’ based on the recently implemented Markets in Financial Instruments Directive II (MiFID II) ...... ... fied clients’based on the recently implemented Markets in Financial Instruments Directive II (MiFID II) as well as theprevious Markets in ... ...
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