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Die Mark-to-Model-Bewertung des IAS 39 in der Subprime-Krise
Baetge, Jörg; Brembt, Tobias; Brüggemann, Peter - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 21, pp. 1001-1010
Persistent link: https://www.econbiz.de/10003774573
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Prozyklische Wirkung der Kreditvergabe : ein regulierungs- sowie rechnungslegungsorientierter Lösungsansatz
Opher, Gil - 2014 - 1. Auflage
Persistent link: https://www.econbiz.de/10010248919
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Limitations of implementing an expected credit loss model
Bischof, Jannis; Haselmann, Rainer; Kohl, Frederik; … - 2022
The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the...
Persistent link: https://www.econbiz.de/10013492773
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Interplay between accounting and prudential regulation
Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Fair value accounting and financial stability
Plantin, Guillaume; Sapra, Haresh; Shin, Hyun Song - In: Financial stability review : FSR 12 (2008), pp. 85-94
Persistent link: https://www.econbiz.de/10003772091
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Basel II: Schnittstellen und Berechnung auf Basis der IFRS
Grünberger, David - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 5, pp. 274-285
Persistent link: https://www.econbiz.de/10003457224
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Auswirkungen geänderter Rechnungslegungsnormen auf den True and Fair View von Banken
Sprißler, Wolfgang; Bongers, Florian - In: Herausforderung Bankmanagement : Entwicklungslinien und …, (pp. 665-683). 2006
Persistent link: https://www.econbiz.de/10003375062