accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs … concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …

Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all … companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study … Germany) and found a disparity in the adherence to IFRS reporting guidelines. Inconsistencies in the application of …

We develop a macroeconomic portfolio stress test that is specifically geared towards small and medium-sized banks. We … banks' capital ratios. Our results show that savings banks and cooperative banks prove to be very resilient to macroeconomic … stress, while more than 6% of our sample's credit banks "fail" the stress test, mainly due to their lack of capital. The main …

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …

reporting, regulation, and financial stability. All three banks were regulated based on German local GAAP, not International … Financial Reporting Standards (IFRS) even though IKB and HRE were required to publish reports based on IFRS. Thus, some of the … most spectacular failures early in the crisis occurred for banks that were regulated based on historical cost accounting …

fixed effects. While we find some indication that lending relationships help banks reduce search frictions in the over …