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

Susanne Homölle

Accounting Forum, 2003, vol. 27, issue 1, 60-83

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.

Date: 2003
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1111/1467-6303.00096 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:27:y:2003:i:1:p:60-83

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1111/1467-6303.00096

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().