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Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung

Author

Listed:
  • Dirk Hachmeister

    (Universität Hohenheim)

  • Niklas Lampenius

    (Universität Hohenheim)

Abstract

Zusammenfassung Gegenstand des Beitrags ist die Frage, welche Rechnungslegungsregeln die Risiken aus der fristen- und risikotransformation im Jahresabschluss von finanzintermediären angemessen abbilden. Die Auswertungen zeigen einen Vorteil einer Fair Value-Bilanzierung, wenn renditen oder risiko aus Daten der Gewinn- und Verlustrechnung geschätzt werden. Das Anschaffungskostenmodell liefert nur dann verlässliche Informationen, wenn eine fristenkongruente finanzierung besteht. Sollen bei einer nicht fristenkongruenten finanzierung die risiken und Chancen im rahmen der rechnungslegung aufgezeigt werden, ist das fair Value-Modell sachgerecht. Verändern sich die Ausfallrisiken, werden bei einer fair Value-Bilanzierung die risiken aus der fristentransformation überlagert.

Suggested Citation

  • Dirk Hachmeister & Niklas Lampenius, 2013. "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 65(67), pages 123-154, January.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:67:d:10.1007_bf03373025
    DOI: 10.1007/BF03373025
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Fair Value; Financial Accounting for Commercial banks; IFRS 9;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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