The Mixed Accounting Model under IAS 39 : Current Impact on Bank Balance Sheets and Future Developments

Ebert, Michael ; Bischof, Jannis

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Document Type: Article
Year of publication: 2011
The title of a journal, publication series: Journal of Financial Transformation / The Capco Institute
Volume: 31
Page range: 165-172
Place of publication: Antwerp
Publishing house: Capco Institute
Publication language: English
Institution: Business School > ABWL u. Rechnungswesen (Simons 2004-)
Subject: 330 Economics
Abstract: 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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