- I. Introduction
- II. Modelling the activities of a modern universal bank
- II.1. Characteristics of a modern universal bank
- II.2. Key assumptions of the bank model
- II.3. Activities of the model bank
- II.4. Economic performance measurement for the model bank
- III. Accounting regimes for financial instruments
- III.1. Accounting under IAS before IAS 39 (Old IAS)
- III.2. Accounting under IAS 39 (New IAS) and US GAAP
- IV. Application of accounting rules to the activities of the model bank
- IV.1. Financial statements of the model bank under Old IAS
- IV.2. Financial statements of the model bank under New IAS without hedge accounting
- IV.3. Financial statements of the model bank under IAS 39 and SFAS 133
- V. Conclusions
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