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From the theory of financial intermediation to segment reporting: The case of German banks

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  • Susanne Homölle

Abstract

In recent years a growing number of German banks have disclosed segmental data according to IAS 14 (revised 1997), which, however, does not consider any specific features of banks. We derive demands for banks’ segment reporting from the microeconomic theory of financial intermediation and give some advice how banks could improve their segment reporting. The new German Accounting Standard GAS 3–10, Segment Reporting of Banks, does not fully meet our requirements. It should be reformed with respect to the deficiencies presented in this paper to become a guideline of segment reporting not only for German, but for international banks as well.

Suggested Citation

  • Susanne Homölle, 2003. "From the theory of financial intermediation to segment reporting: The case of German banks," Accounting Forum, Taylor & Francis Journals, vol. 27(1), pages 60-83, March.
    • Handle: RePEc:taf:accfor:v:27:y:2003:i:1:p:60-83
    DOI: 10.1111/1467-6303.00096
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