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

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  • Bischof, Jannis

    (University of Mannheim)

  • Ebert, Michael

    (University of Mannheim)

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    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.

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    Bibliographic Info

    Article provided by Capco Institute in its journal Journal of Financial Transformation.

    Volume (Year): 31 (2011)
    Issue (Month): ()
    Pages: 165-172

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    Handle: RePEc:ris:jofitr:1450

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    Related research

    Keywords: Fair Value; IAS 39; IFRS 9; Financial Instruments; Disclosure;

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