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European Banks Confronted to Ias/Ifrs 39
2005The European Union's decision of adopting the International Accounting Standards for the whole of its countries members was deeply contested by the European banks. In fact, the banking industry was completely opposed to IFRS 39 which treats the financial instruments.
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The Emergence of the 'Incurred Loss' Model for Credit Losses in IAS 39
SSRN Electronic Journal, 2013Abstract: Following the financial crisis, the view became widespread that International Financial Reporting Standards (IFRS), because it is based on a so-called incurred-loss approach, led to significant overstatements of financial assets by placing tight restrictions on the recognition of loan losses.
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SSRN Electronic Journal, 2009
Since 2005 the societies quoted have started to apply the international financial reporting standards IAS/IFRS for the drawing up and the publishing of the balance sheet. The objective of the IFRS, except for the fact that they aim at the harmonization of the ways of drawing up the financial statements, is that of drawing near the patrimony value close
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Since 2005 the societies quoted have started to apply the international financial reporting standards IAS/IFRS for the drawing up and the publishing of the balance sheet. The objective of the IFRS, except for the fact that they aim at the harmonization of the ways of drawing up the financial statements, is that of drawing near the patrimony value close
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L'impact macroéconomique de la norme IAS 39
Revue d'économie financière, 2003Cette étude présente les principaux avantages et inconvénients d'une évaluation des bilans selon le principe de la juste valeur et met en évidence l'impact macroéconomique lié à l'adoption de ces normes par les établissements de crédit. La comptabilisation au coût historique ne fournit certes pas toutes les informations nécessaires à l'appréciation des
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Effect of the implementation of IAS 32 and IAS 39 on UK banks' equity and adequacy capital
2006Διπλωματική εργασία - Οικονομικό Πανεπιστήμιο Αθηνών.
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Absicherung von Zinsänderungsrisiken nach IAS 39
Der Betriebswirt, 2010Thomas Kümpel, René Pollmann
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