Reducing complexity in reporting financial instruments under IFRS: proposed reforms concerning hedge accounting
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Lahr
WHL
2011
|
| Schriftenreihe: | Schriften der Wissenschaftlichen Hochschule Lahr
28 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Lieraturverz. Bl.. 60 -63 |
| Beschreibung: | 68 Bl. graph. Darst. |
| ISBN: | 9783866921825 |
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Datensatz im Suchindex
| _version_ | 1804149729277247488 |
|---|---|
| adam_text | Titel: Reducing complexity in reporting financial instruments under IFRS
Autor: Vollrath, Kristin
Jahr: 2011
Table of contents
Table of contents
Abstract..................................................................................................................1
Table of contents....................................................................................................2
List of figures.........................................................................................................4
List of tables...........................................................................................................5
List of abbreviations..............................................................................................5
List of abbreviations..............................................................................................6
1 Introduction..................................................................................................7
1.1 Problem statement..............................................................................7
1.2 Structure of paper...............................................................................9
2 Interest rate risk management in a retail bank s balance sheet............10
2.1 Risk positions...................................................................................10
2.2 Target variables................................................................................11
2.3 Funds transfer pricing.......................................................................12
2.4 Methodologies..................................................................................14
2.5 Regulation by banking supervision..................................................18
3 Basic conditions of hedge accounting under IAS 39...............................20
3.1 Scope................................................................................................20
3.2 Application criteria...........................................................................23
3.3 Components of a hedge relationship................................................23
3.4 Types of hedges................................................................................25
3.5 Hedge effectiveness..........................................................................27
Table of contents
4 Portfolio hedge of interest rate risk model...........................................31
4.1 Model background............................................................................31
4.2 Basic requirements...........................................................................32
4.3 Eligible portfolio items.....................................................................33
4.4 Eligible hedging instruments............................................................34
4.5 Effectiveness assessment..................................................................35
4.6 Documentation and reporting...........................................................38
5 Analysis of complexities in applying the Portfolio hedge of interest
rate risk model..........................................................................................40
5.1 Focussing..........................................................................................40
5.2 Complexities on eligible portfolio items..........................................41
5.2.1 Core deposits......................................................................41
5.2.2 Non-financial items............................................................44
5.3 Complexities on eligible hedging instruments.................................44
5.3.1 Internal hedges...................................................................44
5.3.2 Cross currency hedges........................................................46
5.4 Complexities on effectiveness assessment.......................................47
5.4.1 General issues.....................................................................47
5.4.2 Percentage approach...........................................................50
5.4.3 Layer approach...................................................................52
5.5 Summary of proposed actions..........................................................55
6 Conclusion..................................................................................................58
References............................................................................................................60
Appendix material...............................................................................................64
|
| any_adam_object | 1 |
| author | Vollrath, Kristin Schöning, Stephan 1963- |
| author_GND | (DE-588)12064083X |
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| bvnumber | BV040622231 |
| ctrlnum | (OCoLC)748701166 (DE-599)BSZ348215010 |
| dewey-full | 657.8333 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.8333 |
| dewey-search | 657.8333 |
| dewey-sort | 3657.8333 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| illustrated | Illustrated |
| indexdate | 2024-07-10T00:27:39Z |
| institution | BVB |
| isbn | 9783866921825 |
| language | English |
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| physical | 68 Bl. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | WHL |
| record_format | marc |
| series | Schriften der Wissenschaftlichen Hochschule Lahr |
| series2 | Schriften der Wissenschaftlichen Hochschule Lahr |
| spelling | Vollrath, Kristin Verfasser aut Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting Kristin Vollrath ; Stephan Schöning. [WHL. Wissenschaftliche Hochschule Lehr] Lahr WHL 2011 68 Bl. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Schriften der Wissenschaftlichen Hochschule Lahr 28 Lieraturverz. Bl.. 60 -63 Bank Banks and banking / Accounting Banks and banking / Valuation Schöning, Stephan 1963- Verfasser (DE-588)12064083X aut Schriften der Wissenschaftlichen Hochschule Lahr 28 (DE-604)BV021294061 28 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025449685&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Vollrath, Kristin Schöning, Stephan 1963- Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting Schriften der Wissenschaftlichen Hochschule Lahr Bank Banks and banking / Accounting Banks and banking / Valuation |
| title | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting |
| title_auth | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting |
| title_exact_search | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting |
| title_full | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting Kristin Vollrath ; Stephan Schöning. [WHL. Wissenschaftliche Hochschule Lehr] |
| title_fullStr | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting Kristin Vollrath ; Stephan Schöning. [WHL. Wissenschaftliche Hochschule Lehr] |
| title_full_unstemmed | Reducing complexity in reporting financial instruments under IFRS proposed reforms concerning hedge accounting Kristin Vollrath ; Stephan Schöning. [WHL. Wissenschaftliche Hochschule Lehr] |
| title_short | Reducing complexity in reporting financial instruments under IFRS |
| title_sort | reducing complexity in reporting financial instruments under ifrs proposed reforms concerning hedge accounting |
| title_sub | proposed reforms concerning hedge accounting |
| topic | Bank Banks and banking / Accounting Banks and banking / Valuation |
| topic_facet | Bank Banks and banking / Accounting Banks and banking / Valuation |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025449685&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021294061 |
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