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Reclassification of Financial Assets Under IAS 39 : Impact on European Banks’ Financial Statements
Fiechter, Peter - 2010
In response to the financial crisis, the IASB issued on 13 October 2008 an amendment to IAS 39 which enables entities to reclassify non-derivative financial assets held for trading and financial assets available-for-sale. This paper examines the influence of this controversial amendment on the...
Persistent link: https://www.econbiz.de/10013149677
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The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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Die Bankbilanz als finanzielles Führungsinstrument
Meyer, Conrad - 1991 - 3., vollst. überarb. Aufl.
Persistent link: https://www.econbiz.de/10013417682