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  2. Shadow system - Wikipedia

    en.wikipedia.org/wiki/Shadow_system

    Shadow systems (a.k.a. shadow data systems, data shadow systems, shadow information technology, shadow accounting systems [1] or in short: Shadow IT) consist of small scale databases and/or spreadsheets developed for and used by end users, outside the direct control of an organization's IT department.

  3. Shadow banking system - Wikipedia

    en.wikipedia.org/wiki/Shadow_banking_system

    The shadow banking system is a term for the collection of non-bank ... New accounting guidance was planned to require them to put some of these assets back onto their ...

  4. Shadow IT - Wikipedia

    en.wikipedia.org/wiki/Shadow_IT

    Operating inefficiencies: Established shadow solutions might prevent overall implementation of more efficient processes due to widespread use or inadequate documentation. The shadow system might also be beyond the capacity of the centralized IT department for integration and maintenance, especially when it becomes "too big to fail".

  5. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    Generally, IFRS 4 permitted companies to continue previous accounting practices for insurance contracts, but did enhance the disclosure requirements. [3] IFRS 4 defines an insurance contract as a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event ...

  6. Structured investment vehicle - Wikipedia

    en.wikipedia.org/wiki/Structured_investment_vehicle

    They are considered to be part of the non-bank financial system, which has two parts, the shadow banking system comprising the "bank sponsored" SIVs (which operated in the shadows of the bank sponsors' balance sheets) and the parallel banking system, made up from independent (i.e. non-bank-aligned) sponsors.

  7. Shadow price - Wikipedia

    en.wikipedia.org/wiki/Shadow_price

    A shadow price is often calculated based on a group of assumptions and estimates because it lacks reliable data, so it is subjective and somewhat inaccurate. [4] The need for shadow prices arises as a result of “externalities” and the presence of distortionary market instruments. An externality is defined as a cost or benefit incurred by a ...