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Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft

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  • Nippel, Peter

Abstract

Ab 2018 sollen Kreditinstitute in der internationalen Rechnungslegung eine Risikovorsorge für erwartete Verluste bilden. Diese Risikovorsorge für erwartete Verluste wird hier verknüpft mit dem finanzwirtschaftlichen Kalkül in der Kreditvergabeentscheidung. Auf Basis dieses Entscheidungskalküls wird in einer normativen Analyse hergeleitet, wie die Risikovorsorge für erwartete Verluste im Kreditgeschäft im Rahmen der Bilanzierung und Periodenerfolgsmessung zweckmäßigerweise auszugestalten und zu nutzen ist. Das Ergebnis dieser Überlegungen wird dann verglichen mit den Regelungen zur Risikovorsorge für erwartete Verluste gemäß IFRS 9. Dabei wird gezeigt, dass die-ser neue Standard in der internationalen Rechnungslegung keine zweckmäßige Risikovorsorge sicherstellt.

Suggested Citation

  • Nippel, Peter, 2015. "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 659, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:659
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    References listed on IDEAS

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    Cited by:

    1. Nippel, Peter, 2016. "Investitionsrechnerische Bewertung von ausfallgefährdeten Krediten," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 664, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    2. Hopp, Janina & Nippel, Peter, 2015. "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 662, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

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    More about this item

    Keywords

    Kreditfinanzierung; Break-Even-Kreditzinssatz; Ausfallrisiko; erwarteter Verlust; eingetretener Verlust; Risikovorsorge; Bilanzierung von Kreditrisiken; IFRS 9; Financial Instruments; Loans; Break-Even Interest Rate; Accounting for Credit Risks; Expected Loan Loss; Incurred Loan Loss; Dynamic Loan Loss Provisioning; Loss Allowance;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • 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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