Andrew Large (2004). “Financial Instrument Accounting”. To The 13Th Central Banking Conference London 22/11/2004.


10. K. Ahmed and D. Nicholls (1994), “The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh”, The International Journal of Accounting, 29(1), 62-77.

11. M.J. Ali, K. Ahmed and D. Herry (2003). “Disclosure compliance with international accounting standards by listed companies in South Asia”, Paper Presented at the 2003, AFAANZ Conference, Brisbane, Australia.

12. Banu Esra Aslanerhir (2009). “Fair value consideration during the current financial crisis”. Anodolu International conference in economics, 17- 19/june/2009, Eskisehir, Turkey.

13. B.E. Aslanertik (2009). “Fair value consideration during the current financial crisis”. Anadolu international conference in enconomics, 17, Eskisehir, Turkey.

14. M.E. Bardbury (2003). “Implications for the conceptual framework arising from accounting for financial instruments”. Abacus, 39(3), 388-397.

15. K. Burkhatrdt (2006). “The effect of fair vs book value accounting on banks”.

Thesis, Free University of Berlin.


16. R. Ball, A. Robin and J.S. Wu (2002). “Incentives versus standards: properties of accounting income in four East Asian countries and implications for acceptance of IAS”. Working Paper Simon School of Business, University of Rochester.

Có thể bạn quan tâm!

Xem toàn bộ 299 trang tài liệu này.

17. R.Ball, S.P. Khothari and A. Robin (2000). “The effect of international institutional factors on properties of accounting earnings”. Journal of Accounting and Economics, 29(1), 1-51.

18. M.E Barth, W.H Beaver, W. Landman(2001). “The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View”, Jounal of Accounting and Economics, 2001

Hoàn thiện kế toán công cụ tài chính trong các doanh nghiệp phi tài chính tại Việt Nam - 21

19. Michel Blanchette(1991). “Swaps- An Analysis of the Risks”, Canadian Treasury Management Review, Royal Bank of Canada, March/April 1991, pp. 7-910.


20. Michel Blanchette (1997). “Accounting for financial instruments”. Professor, Accounting Department, Université du Québec à Hull, Canada; 1997

21. M.T Bradshaw, S.A. Richardson and R.G. Sloan (1999). “Earnings quality and financial reporting credibility: an empiracal investigation”. Working paper, University of Michigan.

22. C. David Caedo, Jose Migue Tirado (2004). “The disclosure of risk in financial statement”. Accounting forum(28), P81-200

23. Canadian Institute of Chartered Accountants, “CICA Handbook” (In particular standards 3860, 1000, 1650, 3010, 3025, 3050, 3280, 3290, 3610, 3830; EIC 3, 9, 13, 22, 31, 32, 39, 46, 47, 50, 54, 57, 58, 69, 70, 71, 72, 74, 75; Accounting guideline 4)

24. K. Chalmers and J.M. Godfrey (2004). “Reputation costs: The inpetus of voluntary derivative financial instrument reporting”. Accounting, Organizations and Society, 29(2), 95-125.

25. K. Chalmers (2001). “The progression from voluntary to mandatory derivative instrument disclosure- look who's talking”. Australian Accounting Review, 11(1), 34-45.

26. K. Chalmers and J.M. Godfrey (2000). “Practice versus prescription in the disclosure and recognition of derivative”. Australian Accounting Review, 11(2), 40-50.

27. L.G. Chasteen, R.E. Flaherty, Melvin C. O'Connor- 6th ed (1998). “Intermediate accounting”. Boston: Irwin McGraw Hill, 1244 pages.

28. CICA Accounting Standards, Board, Exposure drafts: “Financial Instruments”, April 1994; “Foreign Currency Translation”, May 1996

29. T.E Cooke (1992). “The impact of size, stock market listings and insdustry type on disclosure in the annual reports of Japanese listed corporations”. Accounting and Business Research, 22(87), 229-237.


30. T.E Cooke (1991). “An assessment of voluntary disclosure in the annual reports of Japanese corporations”. The International Journal of Accounting, 26(3), 174-189.

31. T.E Cooke (1989). “Disclosure in the corporate annual reports of Swedish companies”. Accounting and Business Research, 19(74), 113-124.

32. L.E. DeANGELO(1981). “Auditor size and audit quality”. Journal of Accounting and Economics 3 (1981). P183-199.

33. Ju Er-ning, Hao Jian-Jun, Sun Peng-yun, Liu eZhi-yi (2008). “On how to solve the problem in implementing the new Chineses accounting standards”. Journal of mordern accounting, Aug 2008 (vol 4, No8), P48-52.

34. B. Epstein and A. Mirza (2005). IAS 2005: Interpretation and Application of International Accounting and Financial Reporting Standards. Wiley, Hoboken, NJ.

35. E.F. Fama and M.C. Jensen (1983). “Agency Problems and Residual Claims”.

Jounal of Law and Economics, Vol 26, No2, June 1983. P327-349.


36. M. Firth (1979). “The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports”. Accounting and Business Research, 9(Autumn), 273-280.

37. Paul Marcus Fischer, William James Taylor, Rita Hartung Cheng(2006). Advanced Accounting, Thomson-soauth- western.

38. I. Fraser and W. Henry (2000). “Embedding risk management: structures and approaches”. Managerial Auditing Journal, 22(4), 392-409.

39. Beeler Jesse, Evans Ashly, Turner Karren (2009). “How fair is fair value”. ASBBS Annual Conference: Las Vegas, February 2009, Volume 16, No1

40. E. K. Jermakowicz, S. Gornik- Tomaszewski (2006). “Implementing IFRS from the perspective of EU publicly traded companies”. Journal of International Accounting, Auditing and Taxation 15(2006). P170-196.

41. M.S Hassan, M. Percy and J. Goodwin-Stewart (2006-2007). “The Transparency of Derivative Disclosure by Australian Firms in the Extractive


Industries”, Corporate Ownership and Control, 4(2), 257-270.


42. Ian P.N Hague (2004). IAS 39- Underlying principles. Accounting in Europe, 1, 21-26.

43. F. Heflin, K.W. Shaw and J.J Wild (2001). “Disclosure quality and market liquidity”. Working paper, Purdue University.

44. F. G Heranandez (2003). “Derivative and the FASB: visibility and transparency?”. Critical Perspectives on Accounting, 14, 777-789.

45. H. S. Houthakker, P. J. Williamsen (1996). “The economics of financial markets”. Oxford University Press Inc.

46. E.A.Jr. Imhoff (1992). “The relation between perceived accounting quality and economic characteristics of the firm”. Journal of Accounting and Public Policy, 11(2), 97-118.

47. J. E. Ingersoll (1987). “Theory of financial decision making”. Rowman & Littlefield Publishers. June 1st 1987.

48. Krishnakumar and Vidyadhar Kulkarni (2007). “New international accounting concepts- impairment losses of financial assets under IAS 39- Financial Instrument: Recognition and Measurement”. The Charteed Accountant. April, 2007, 1581-1587.

49. M. Lang, J.S. Raedy and M.H. Yetman (2003). “How representative are cross- listed in the United States ? An analysis of accounting quality”. Accounting and Business Research, 41(2), 363-386.

50. Andrew Large (2004). “Financial instrument Accounting”. To the 13th Central Banking Conference London 22/11/2004.

51. A. Levitt (1998). “The Importance of High-Quality Accounting Standards”. Accounting Horizons 12. P79-82.

52. Wenjing Lu, Xiaoyan Lu, Minghai Wei (2007). “¼ century International Economic Relations and the Application of Fair Value Accounting in China”. Presented in the


5th Annual Conference of Accounting History held in Banff, Canada.

53. P.T. Lopes and L.L. Rodrigues (2007). “Accounting for financial instruments: An analysis of the determinants of the disclosure in the Portuguese stock exchange”. The International Journal of Accounting, 42(2007), 25-26.

54. P.T Lopes (2007). “Risk and hedging: Do credit derivative increase bank risk?”

Journal of derivative and Hedging Funds, 13(3), 233-246.


55. Malone, C. Fries and T. Jones (1993). “The empirical investigation of the extent of corporate financial disclosure in the oil and gas industry”. Journal of Accounting, Auditing and Finance, 8(3), 249-273.

56. Sylvie Malthus (2008). “Fair value accounting and financial stability: challenges anh dynamics”. Financial Stability Review, No 2, October 2008, P53-63

57. C. S. Morris and G. H. Selon (1991). “Market value accounting for banks: Pros and cons”. Economics Review, March/April 1991, 5-19.

58. Karen K. Nelson (1996). “Fair value accounting for commercial banks: an empirical anakysis of SFAS No 107”. The Accounting Review,17(2), 161-182.

59. Songlan Peng (2008). “The harmonization of Chinese accounting standards with international accounting standards: an empirical evalution”. A dissertation submitted in particular fulfillment of the requirements for the degree of Doctor of Philosophy, Virginia Commonwealth Unversity.

60. B. Norkhairul Hafiz (2003). Tahap Pendedahan Sukarela: Kajian ke atas Pendedahan Instrumen Kewangan Derivatif, Saiz Syarikat dan Tahap Aktiviti Luar Negara (Voluntary Disclosure Level: A Study on Disclosure of Derivative Financial Instruments, Company size and Foreign Activity Level). Unpublished Master of Accounting Dissertation, Universiti Kebangsaan Malaysia.

61. Organisation de coopération et de développement esconomiques [OCDE], “Nouveaux instruments financiers: Publication d'informations et comptabilisation”, Paris, 1988


62. S. Owusu-Ansah (1998). “The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe”. The International Journal of Accounting, 14(3), 347-370.

63. G. Pownall and K. Schipper (1999). “Implications of accounting research for the SEC's consideration of International Accounting Standards for U.S securities offerings”. Accounting Horizons, 13(3), 259-280.

64. A. Riahi-Belkaouhi (2001). “Level of multinationality, growth opportunities and size as determinants of analysis ratings of corporate disclosures”. American Business Review, 19(2), 115-120.

65. S.S. Singhvi and H.B. Desai (1971). “An empirical analysis of the quality of corporate financial disclosure”. The Accounting Review, 46(1), 129-138.

66. R.S.O. Wallace (1988). “Corporate financial reporting in Nigeria”. Accounting and Business Research, 18(72), 352-362.

67. R.S.O. Wallace and K. Naser (1995). “Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firm listed on the Stock Exchange of Hong Kong”, Journal of Accounting and Public Policy, 14, 311-368.

68. R.S.O. Wallace, K Neser and A. Mora (1994). “The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain”. Accounting and Business Research, 25(7), 41-53.

69. L.E.C Wilson, B.J Bryan (1997). “Using and accounting for derivative: An International concern”. Journal of international accounting, auditing and taxation, 6(1), 32-70.

70. J. Yong (1996). “Institution thinking: the case of financial instrument”.

Accounting, organization and society, 21(5), 487-512.


71. D. Zeghal, K. Mhedbi (2006). “An analysis of the factors affecting the adoption of international accounting standards by developing countries”. The International Journal of Accounting, 41, 373-386.


PHỤ LỤC



Phụ Lục Page 1 of 128


TK Tiền, phải trả

TK TSTC ghi nhận theo gthl


Tiền

Gt hợp lý

Chi

TK DTTC

TK CPTC

Lãi

Lỗ

TK Khoản đầu tư

giữ đến ngày đáo hạn

TK Khoản cho vay

và phải thu

TK Tài sản tài chính

khác


Phụ Lục Page 2 of 128

Xem tất cả 299 trang.

Ngày đăng: 02/12/2022
Trang chủ Tài liệu miễn phí