Genossenschaftliches Eigenkapital im HGB und den IFRS – ökonomische und regulatorische Implikationen für Kreditgenossenschaften

Bornemann Sven, Schaaff Claudia and Pfingsten Andreas
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Bornemann Sven: Wissenschaftliche Mitarbeiter am Institut für Kreditwesen der Westfälischen Wilhelms-Universität Münster
Schaaff Claudia: Wissenschaftliche Mitarbeiter am Institut für Kreditwesen der Westfälischen Wilhelms-Universität Münster
Pfingsten Andreas: Ist an dieser Universität Direktor des Instituts für Kreditwesen

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 1, 18-32

Abstract: This paper discusses the consequences of the IAS 32 accounting standards for credit cooperatives. The German cooperative banking sector may face a serious reduction of equity capital, which is in particular due to supervisory requirements. It is pointed out. however, that the IAS 32 regulatory framework is inconsistent regarding equity capital of credit cooperatives. Therefore, we discuss several alternatives to strengthen the equity capital basis of cooperative banks.

Date: 2009
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DOI: 10.1515/zfgg-2009-0103

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