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Abstract

Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example. Model is illustrated with a number of financial-risk statements and attributes including the journal entries. The potential completion edge for users is weighted against costs and benefits.



Item Type: MPRA Paper -

Original Title: Multi entry framework for financial and risk reporting-

English Title: Multi entry framework for financial and risk reporting-

Language: English-

Keywords: Audit; CRD; COREP; FINREP; IFRS; BASEL; NUK; CRD; reporting; financial accounting; double-entry; risk management; fair value; conceptual framework; accord;-

Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - AccountingK - Law and Economics > K2 - Regulation and Business Law > K23 - Regulated Industries and Administrative LawG - Financial Economics > G3 - Corporate Finance and Governance > G32 - Financing Policy ; Financial Risk and Risk Management ; Capital and Ownership Structure ; Value of Firms ; Goodwill-





Autor: Staszkiewicz, Piotr W.

Fuente: https://mpra.ub.uni-muenchen.de/34903/



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