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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 … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much …
Persistent link: https://www.econbiz.de/10009765358
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Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - Center for Financial Studies - 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 … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much …
Persistent link: https://www.econbiz.de/10010986482
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La comptabilité de couverture en juste valeur sous IAS 39 : quelles conséquences pour les fonds propres prudentiels dans le secteur bancaire ?
Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2006
-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro …
Persistent link: https://www.econbiz.de/10010905333
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La comptabilité de couverture en juste valuer sous IAS 39 : Quelles conséquences pour les fonds propres prudentiels dans le secteur bancaire ?.
Bahaji, Hamza - Université Paris-Dauphine
comptabilité de couverture préconisée par la norme IAS 39 aux objectifs de la réglementation prudentielle sur les fonds propres …-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro …
Persistent link: https://www.econbiz.de/10008532737
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La comptabilité de couverture en juste valuer sous IAS 39 : Quelles conséquences pour les fonds propres prudentiels dans le secteur bancaire ?
Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2005
-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro …
Persistent link: https://www.econbiz.de/10010707011
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft
Nippel, Peter - 2015
Ab 2018 sollen Kreditinstitute in der internationalen Rechnungslegung eine Risikovorsorge für erwartete Verluste bilden. Diese Risikovorsorge für erwartete Verluste wird hier verknüpft mit dem finanzwirtschaftlichen Kalkül in der Kreditvergabeentscheidung. Auf Basis dieses...
Persistent link: https://www.econbiz.de/10011279463
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"Some fuzzy math": relational information on debt value adjustments by managers and the financial press
Kaumanns, Sebastian - In: Business Research 12 (2019) 2, pp. 755-794
This study provides comprehensive descriptive evidence on the occurrence, size, and reporting by managers and the financial press of debt value adjustments due to a change in own credit risk (DVAs). The study is motivated by a public debate about DVAs in which critics describe them as...
Persistent link: https://www.econbiz.de/10012502872
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Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft
Nippel, Peter - 2015
Ab 2018 sollen Kreditinstitute in der internationalen Rechnungslegung eine Risikovor-sorge für erwartete Verluste bilden. Diese Risikovorsorge für erwartete Verluste wird hier verknüpft mit dem finanzwirtschaftlichen Kalkül in der Kreditvergabeentschei-dung. Auf Basis dieses...
Persistent link: https://www.econbiz.de/10011280701
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"Some fuzzy math" : relational information on debt value adjustments by managers and the financial press
Kaumanns, Sebastian - In: Business research 12 (2019) 2, pp. 755-794
This study provides comprehensive descriptive evidence on the occurrence, size, and reporting by managers and the financial press of debt value adjustments due to a change in own credit risk (DVAs). The study is motivated by a public debate about DVAs in which critics describe them as...
Persistent link: https://www.econbiz.de/10012256385