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Financial Instruments: The Confrontation with Europe

Kees Camfferman and Stephen A. Zeff

in Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB ... More


CETA, TTIP, TiSA, and Financial Services

Christoph Ohler

in Mega-Regional Trade Agreements: CETA, TTIP, and TiSA: New Orientations for EU External Economic Relations

Published in print:
2017
Published Online:
October 2017
ISBN:
9780198808893
eISBN:
9780191846625
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808893.003.0008
Subject:
Law, Public International Law

Financial services are considered as an economic sector that is particularly suited for trade liberalization. While many countries opened their markets considerably, financial institutions are at the ... More


European Antitrust Criminalization and the First Challenge of Design: Defining the Criminal Cartel Offence

Peter Whelan

in The Criminalization of European Cartel Enforcement: Theoretical, Legal, and Practical Challenges

Published in print:
2014
Published Online:
November 2014
ISBN:
9780199670062
eISBN:
9780191749445
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199670062.003.0008
Subject:
Law, Employment Law, Competition Law

This chapter analyses two important aspects to the challenge of designing a criminal cartel offence in practice. First, it considers the potential (negative) impact of Regulation 1/2003 on the design ... More


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