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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"

Sittmann-Haury, Caroline - 2003 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001738496

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358

Asset reclassifications and bank recapitalization during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100

Persistent link: https://www.econbiz.de/10014288434

Accounting for financial instruments

Butler, Cormac - 2009

Persistent link: https://www.econbiz.de/10003770387

Fair value accounting for financial instruments : an historical perspective

Strouhal, Jirí; Bonaci, Carmen Giorgiana; Matis, Dumitru - In: International advances in economic research : IAER ; an … 15 (2009) 4, pp. 490-491

Persistent link: https://www.econbiz.de/10003935140

Fair value reclassifications of financial assets during the financial crisis

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

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …