Accounting for financial instruments is based on a combination of fair value and amortized cost measurement. This paper examines how IAS 39’s mixed accounting model is reflected in measurement and presentation choices of international banks and how those choices will be altered by future regulation (IFRS 9 and Basel III). Potential problems arising from the approach taken by the IASB, such as earnings management or biases in investor perception, are identified and discussed.
Dieser Eintrag ist Teil der Universitätsbibliographie.
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