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Nuancen der Bankenpublizität in der EU-Bankbilanzrichtlinie und nationalen Umsetzung

Krumnow, Jürgen - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 47 (1995) 10, pp. 891-898

Persistent link: https://www.econbiz.de/10001187795

Der konsolidierte Wochenausweis des Eurosystems

Probst, Paul - In: Die Fachhochschule der Deutschen Bundesbank in …, (pp. 505-536). 2006

Persistent link: https://www.econbiz.de/10003377304

The impact of accounting regulatory change on banks : a study on the reclassification of financial assets

Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014

Persistent link: https://www.econbiz.de/10010438077

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark-to-market requirements, and leads to the fair accounting...

Persistent link: https://www.econbiz.de/10013112328