International Accounting Standards (IAS)Implications for Financial Institutions
| Year of publication: |
2001-10-01
|
|---|---|
| Authors: | Seeger, Norbert |
| Institutions: | Frankfurt School of Finance & Management |
| Subject: | Unternehmensbewertung | International Accounting Standards | Finanzinstrument | Bankbilanz |
- 1. Aims of accounting standards
- 1.1 General aims
- 1.2 Specific aims of accounting standards for banks
- 1.3 Aims of International Accounting Standards
- 2. Principles of accounting and valuation according to IAS
- 3. Components of the annual financial statements prepared by banks according to IAS
- 4. Overview of bank-specific standards
- 5. Explanation of bank-specific risks
- 5.1 Credit risks
- 5.2 Interest rate risks
- 6. Accounting and valuation of financial instruments
- 6.1 The terms "financial investment" and "financial instrument"
- 6.2 Disclosure and valuation
- 6.3 Hedge accounting
- 7. References
- 8. Appendix: Documents of the Lecture of September 25th, 2001 in Hangzhou, China
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