Darstellung der Vorschriften zur Bildung von Sicherungsbeziehungen nach IAS/IFRS -- Vorschlag zur prinzipienorientierten Formulierung von Designationsvorschriften -- Darstellung und Vergleich von Effektivitätsmessmethoden -- Ansatz zur Übernahme interner Effektivitätssteuerungsmethoden für...

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...

The increasing ability to trade credit risk in financial markets has facilitated its dispersion across the financial and other sectors. However, specific risks attached to credit risk transfer (CRT) instruments in a market with still-limited liquidity means that its rapid expansion may actually...

Measuring and managing exchange rate risk exposure is important for reducing a firm's vulnerabilities from major exchange rate movements, which could adversely affect profit margins and the value of assets. This paper reviews the traditional types of exchange rate risk faced by firms, namely...