Profitability and banks’ financial statements: new data flows and interpretation methods

Franco Tutino and Guido Bastianini
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Franco Tutino: Università di Roma «La Sapienza»
Guido Bastianini: Sator

BANCARIA, 2010, vol. 12, 95-102

Abstract: The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and detailed approach necessary to manage complex and often changing information flows, like the Statement of Comprehensive Income. Even the Iasb’s draft Management Commentary is focusing on the importance of financial and nonfinancial indicators, as a means to understand management’s objectives and the level of their achievement

Keywords: Ias-Ifrs; profitability; financial statements (search for similar items in EconPapers)
JEL-codes: G21 G28 M41 (search for similar items in EconPapers)
Date: 2010
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