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

Jannis Bischof and Michael Ebert
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Jannis Bischof: University of Mannheim, Postal: Schloss O 256, 68131 Mannheim, Germany
Michael Ebert: University of Mannheim, Postal: Schloss O 240, 68131 Mannheim, Germany

Journal of Financial Transformation, 2011, vol. 31, 165-172

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.

Keywords: Fair Value; IAS 39; IFRS 9; Financial Instruments; Disclosure (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jofitr:1450

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