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Die Rechnungslegung von Finanzderivaten bei Banken in Deutschland, Japan und USA

Schirmer, Liane - 2000 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001511530

Risikomanagement, Bilanzierung und Aufsicht von Finanzderivaten

Scharpf, Paul; Luz, Günther - 2000 - 2., überarb. und erw. Aufl

Persistent link: https://www.econbiz.de/10001388261

Accounting requirements

Meyding-Metzger, Angelika; Erb, Markus - In: Banking business in Germany : an overview, (pp. 177-203). 2007

Persistent link: https://www.econbiz.de/10003678248

Bilanzierung von Leasingverträgen nach IFRS

Adolph, Peter; Gabor, Günther - In: Finanz- und Rechnungswesen : Jahrbuch (2008), pp. 133-162

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Accounting for financial instruments

Butler, Cormac - 2009

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

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

Segmentberichterstattung nach IFRS 8: Umsetzung bei Kreditinstituten

Krakuhn, Joachim; Schüz, Peter; Weigel, Wolfgang - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 6, pp. 287-294

Persistent link: https://www.econbiz.de/10003722568

Accounting for financial instruments

Hawkins, Andrew - In: Accounting standards for central banks, (pp. 201-222). 2003

Persistent link: https://www.econbiz.de/10001788487

Neue Abgrenzungskriterien für den Konsolidierungskreis : zur Bilanzierung von Zweckgesellschaften nach FIN 46

Pellens, Bernhard; Sellhorn, Thorsten; Streckenbach, Jana - In: KoR : internationale und kapitalmarktorientierte … 3 (2003) 4, pp. 191-194

Persistent link: https://www.econbiz.de/10001751681

Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

Loew, Edgar - 2019

IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … specifically categorised and that IFRS 9 doesn't have an effect on long term investments by banks. The study also outlines the …

Persistent link: https://www.econbiz.de/10012861972