Similar Search Results

Ausweis von Finanzinstrumenten in europäischen Bankbilanzen nach IFRS : normative Erkenntnisse empirischer Befunde

Wüstemann, Jens; Bischof, Jannis - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 18, pp. 865-873

Persistent link: https://www.econbiz.de/10003754447

How does fair value measurement under IAS 39 affect disclosure choices of European banks?

Bischof, Jannis; Wüstemann, Jens - 2007

Persistent link: https://www.econbiz.de/10013443418

Makrohedges in Bankbilanzen nach GoB und IFRS

Bischof, Jannis - 2006

Persistent link: https://www.econbiz.de/10003139152

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...