Reconsidering the Prudential Filter for the Cash Flow Hedge Reserve in View of the Purpose of Banking Regulation
Year of publication: |
2021
|
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Authors: | Knobloch, Alois Paul ; Krauß, Felix |
Published in: |
Credit and Capital Markets – Kredit und Kapital. - ISSN 2199-1235. - Vol. 54.2021, 2, p. 265-299
|
Publisher: |
Berlin : Duncker & Humblot |
Subject: | Cash flow hedge reserve | prudential filter | regulatory capital |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.3790/ccm.54.2.265 [DOI] |
Classification: | G21 - Banks; Other Depository Institutions; Mortgages ; G38 - Government Policy and Regulation ; K20 - Regulation and Business Law. General ; M41 - Accounting |
Source: |
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