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Ausmaß der Fair Value-Bewertung : eine deskriptive Analyse der Unternehmen des DAX 30
Kirsch, Hans-Jürgen; Dettenrieder, Dominik; … - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 67 (2015) 1, pp. 1-20
Die Fair Value-Bewertung wird spätestens seit der Finanzmarktkrise speziell in Deutschland in Theorie und Praxis kontrovers diskutiert. Der Beitrag zeigt, welchen tatsächlichen Umfang die Fair Value-Bilanzierung deutscher Unternehmen des DAX 30 einnimmt und welche Auswirkungen daraus auf die...
Persistent link: https://www.econbiz.de/10010482166
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Lösungsansätze in der internationalen Bankenregulierung und in der IFRS-Rechnungslegung als Antwort auf die Finanzkrise 2008/2009
Balmer Fröhlich, Nicole - 2011
Die Finanzkrise 2008/2009 hat Schwachstellen in der Bankenregulierung sowie in der internationalen Rechnungslegung zum … Vorschein gebracht. Kritik wurde laut, dass die Basler Eigenkapitalvereinbarungen auf Basis der IFRS versagt haben. Die Fair … Value-Bewertung habe die Finanzkrise nicht nur verstärkt, sondern ermöglichte deren Ausbreitung auf die Realwirtschaft. In …
Persistent link: https://www.econbiz.de/10009516111
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Fair value accounting : policy issues raised by the credit crunch : executive summary
Ryan, Stephen - In: Financial markets, institutions & instruments 18 (2009) 2, pp. 163-164
Persistent link: https://www.econbiz.de/10009519959
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Fair value accounting : policy issues raised by the credit crunch
Ryan, Stephen G. - In: Restoring financial stability : how to repair a failed …, (pp. 215-228). 2009
Persistent link: https://www.econbiz.de/10003827515
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Fortentwicklung der Bilanzierungsstandards : Konsequenzen aus der Finanzmarktkrise
Schütte, Silvia - In: Die Bank (2009) 5, pp. 56-63
Persistent link: https://www.econbiz.de/10003828778
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Accounting for financial instruments
Hawkins, Andrew - In: Accounting standards for central banks, (pp. 201-222). 2003
Persistent link: https://www.econbiz.de/10001788487
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Financial Reporting and Financial Crises : The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Linsmeier, Thomas J. - 2011
Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reasoning for supporting this proposal, which is based on (1) evidence that the amortized cost model...
Persistent link: https://www.econbiz.de/10013128977
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A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis
Badertscher, Brad A. - 2012
Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...
Persistent link: https://www.econbiz.de/10013116314
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Did Exit Pricing Under FASB 157 Contribute to the Subprime Mortgage Crisis?
Harris, Peter - 2011
it forced firms to overstate their losses. Instead of exit prices, the IFRS definition of fair market value should be … adopted. The IFRS definition does not use entry or exit price but is an arm's length exchange price between unrelated parties …
Persistent link: https://www.econbiz.de/10013123190
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Information Asymmetry of Fair Value Accounting During the Financial Crisis
Liao, Lin - 2013
We examine whether US banks' fair value net assets, measured according to the three-level hierarchy introduced in SFAS 157, are associated with information asymmetry during the 2008 financial crisis. Our results show that bid-ask spread, a proxy for information asymmetry, is positively...
Persistent link: https://www.econbiz.de/10013074428