Einleitung -- Liquidität und Liquiditätssicherung -- Grundlagen des Liquiditätsmanagements -- LiquiditätssteuerungAnsätze zur Ermittlung der Liquiditätsreserve -- Bewältigung von Liquiditätskrisen.-Berichterstattung über Liquidität und Liquiditätsrisiken -- Bewertung von Liquidität...

Accounting for financial instruments is one of the most controversial standard setting issues. Attempts by standard setters to expand the scope of fair value measurement provoked fierce opposition from preparers, in particular from the financial industry but also, albeit less frequently and less...

The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...

This paper is a comparative study of the responses to the 1995 Wharton School survey of derivative usage among US non-financial firms and a 1997 companion survey on German non-financial firms. It is not a mere comparison of the results of both studies but a comparative study, drawing a...

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...