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Ausweis von Finanzinstrumenten in europäischen Bankbilanzen nach IFRS: Normative Erkenntnisse empirischer Befunde

Jens Wüstemann () and Jannis Bischof ()
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Jens Wüstemann: Lehrstuhl für ABWL und Wirtschaftsprüfung/Sonderforschungsbereich 504, Postal: L 13, 15, D-68131 Mannheim
Jannis Bischof: Sonderforschungsbereich 504, Postal: L 13, 15, D-68131 Mannheim

No 08-09, Sonderforschungsbereich 504 Publications from Sonderforschungsbereich 504, Universität Mannheim, Sonderforschungsbereich 504, University of Mannheim

Abstract: With the mandatory introduction of IFRS 7 in 2007 and the succession of IAS 30, there are no more bank-specific accounting rules left within extant IFRS. As IFRS 7 is a product-specific accounting standard dealing with the presentation of all types of financial instruments, the new standard will however have remarkable effects especially on banks. In order to give a solid ground for predictions about the face of future financial reports in the banking sector, we thoroughly analyze current accounting practice within Europe. From a sample of 109 European banks applying IFRS in their group accounts, we identify patterns of disclosure choice which we aim to explain by behavioral theory.

Pages: 20 pages
Date: 2007-08-31
Note: Financial support from the Deutsche Forschungsgemeinschaft, SFB 504, at the University of Mannheim, is gratefully acknowledged.
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