IAS for banks: application of IAS in practice
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English German |
| Veröffentlicht: |
Frankfurt am Main
Fachverl. Moderne Wirtschaft
2002
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 943 - 973 |
| Beschreibung: | 1020 S. graph. Darst. : 22 cm |
| ISBN: | 3934803113 |
Internformat
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Datensatz im Suchindex
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| adam_text | Contents
Table of Contents 16
Table of Figures 28
Table of Examples 32
List of Abbreviations 37
A General Conditions and Framework for International Accounting 43
B Basics of Bank Accounting according to IAS and
Illustration of Selected Accounting Issues 103
C Individual Matters relating to the IAS Financial Statements of Banks 403
D IAS Consolidated Financial Statements of Banks 701
E Auditing and Reporting 850
F Analysis of the IAS Consolidated Financial Statements of Banks 872
G Implementation of IAS 920
Appendix I: International Accounting Standards as of
31st December 2001 929
Appendix II: SIC Interpretations of International Accounting Standards
as of 31st December 2001 931
Appendix HI: Standards of the German Accounting Standards Committee
as of 31st December 2001 934
Appendix IV: Geographical Location of IAS Financial Statements
as of 31s December 2001 936
Appendix V: References to EU Directives
as of 31st December 2001 939
Bibliography 943
List of References 973
Index 974
Comperio Your Path to Knowledge 985
CIS Client Information System Financial Services 985
More online information on IAS/IFRS within PwC websites 986
Table of Contacts 987
Table of Contents
A General Conditions and Framework for International Accounting 43
1 Developments in International Accounting 43
1.1 International Accounting in Europe 43
1.2 International Accounting in Germany 51
1.2.1 Exempting Consolidated Financial Statements and Stock
Exchange Listing 51
1.2.2 Preconditions for Exemption 53
1.2.3 Time frame of the Regulations 59
1.3 International Accounting in Austria 60
1.3.1 Exempting Group Accounts 60
1.3.2 Preconditions for Exemption 61
1.3.3 Time frame of Regulations 64
1.4 International Accounting in Luxembourg 65
1.5 International Accounting in Switzerland 66
1.5.1 Legal Basis 66
1.5.2 Relation to International Regulations 68
1.5.3 Relation between Individual Accounts and Consolidated
Financial Statements 68
1.5.4 Future Developments 68
1.6 Institutions of International Accounting 69
1.6.1 Basis 69
1.6.2 International Accounting Standards Committee 70
1.6.3 International Organisation of Securities Commissions 73
1.6.4 Joint Working Group of Standard Setters 74
1.6.5 German Accounting Standards Committee 75
1.6.6 Institute of Public Auditors in Germany 76
1.6.7 Chamber of Public Auditors in Germany 76
2 Scope of Application and Components of the Annual Accounts
According to IAS 77
2.1 Scope of Application 77
2.2 Components of Financial Statements 78
2.3 Interpretation of IAS Principles 80
2.3.1 System and Hierarchy of Standards 80
2.3.2 Interpretation of IAS 82
3 Basis of Accounting according to IAS 83
3.1 General Principles of Accounting 83
3.1.1 Scope of the Framework. 83
3.1.2 Fair Presentation 84
3.1.3 Going Concern 85
3.1.4 Accrual Basis of Accounting 86
3.1.5 Accounting Policies 87
3.1.6 Principles of Materiality and Aggregation 90
3.1.7 Offsetting 91
3.1.8 Principle of Consistency of Presentation 93
3.1.9 Comparative Information 94
3.2 Criteria for Recognition within the Framework 94
3.2.1 Assets, Liabilities and Equity 94
3.2.2 Expenses and Losses, Revenues and Gains 97
3.3 General Principles of Measurement 98
3.3.1 Measurement Bases of IAS 98
3.3.2 Initial Measurement of Assets and Liabilities 99
3.3.3 Subsequent Measurement of Assets and Liabilities 100
B Basics of Bank Accounting according to IAS and Illustration of Selected
Accounting Issues 103
1 Overview of Bank related Standards 103
1.1 IAS 30: Disclosures in the Financial Statements of Banks and
Similar Financial Institutions 103
1.2 IAS 32: Financial Instruments: Disclosure and Presentation 105
1.3 IAS 39: Financial Instruments: Recognition and Measurement 107
1.4 Draft of the Joint Working Group of Sandard Setters: Financial
Instruments and Similar Items 110
1.5 Comparison between Disclosure Requirements according to IAS
and Basel II 113
2 Presentation of the Balance Sheet and Income Statement of a Bank 117
2.1 General Regulations 11 7
2.2 The Presentation of a Balance Sheet for Banks 119
2.2.1 Overview 1 19
2.2.2 Assets 123
2.2.3 Liabilities 126
2.3 The Presentation of an Income Statement for Banks 127
2.3.1 Overview 127
2.3.2 Separate Income Statement Items 130
2.4 Consistence with the EU Directives 132
3 Illustration of Specific Banking Risks 135
3.1 Credit Risks 135
3.1.1 Basics 135
3.1.2 Disclosure of Credit Risks 136
3.1.3 Measurement of Risk Provision 138
3.1.4 Allowance Movement Schedule 142
3.1.5 Bank specific Reserves 144
3.2 Interest Risks 145
3.2.1 Basics 145
3.2.2 Classification of Financial Instruments into Suitable
Classes 146
3.2.3 Presentation of Maturities 148
3.2.4 Disclosure of Effective Interest Rates 149
4 Regulations for the Recognition and Measurement of Financial
Instruments 150
4.1 Legal Basis 150
4.1.1 Implementation of IAS 39 150
4.1.2 Important Definitions for the Accounting of Financial
Instruments 151
4.2 Recognition and Measurement of Financial Instruments 158
4.2.1 Initial Recognition of Financial Instruments 158
4.2.2 Initial Measurement of Financial Instruments 164
4.2.3 Subsequent Measurement of Financial Assets 165
4.2.4 Subsequent Measurement of Financial Liabilities 176
4.2.5 Derecognition of Financial Instruments 177
4.3 Hedge Accounting 186
4.3.1 Basics of Hedge Accounting 186
4.3.2 Fair Value Hedge 196
4.3.3 Cash Flow Hedge 201
4.4 Disclosure Requirements for Financial Instruments 215
4.5 Regulations for First time Application of IAS 39 220
4.6 Reporting, Measurement and Disclosure of Individual Bank
Transactions 228
4.6.1 Accounting for Collateral 228
4.6.2 Repurchase Agreements 229
4.6.3 Securities Lending 234
4.6.4 Trustee Operations 238
4.6.5 Forward Exchange Transactions 240
4.6.6 Interest Futures and Interest Forwards 256
4.6.7 Interest Rate Swaps and Interest Rate/Currency Swaps 263
4.6.8 Share/Stock Transactions and Stock Index Transactions 270
4.6.9 Put and Call Options 275
4.6.10 Embedded Derivatives 282
4.6.11 Credit Derivatives 294
4.6.12 Internal Transactions 306
5 Treatment of Leases 308
5.1 Classification of Leases 308
5.1.1 General Principles 308
5.1.2 Special Aspects of Real Estate Leases 316
5.1.3 Problems Arising from Individual Types of Real Estate
Leases 318
5.1.4 Problems in Cases of Individual Types of Contracts
Concerning Moveable Assets 320
5.2 Accounting for Leases 327
5.2.1 The Bank as Lessor 327
5.2.2 The Bank as Lessee 330
5.2.3 Special Aspects of Sale and Leaseback Contracts 332
5.3 Special Cases Concerning Special Purpose Entities 333
6 Foreign Currency Translation 335
6.1 Basics 335
6.2 Translation of Foreign Currency Transactions 336
6.2.1 Initial Recognition 336
6.2.2 Reporting at Subsequent Balance Sheet Dates 336
6.2.3 Treatment of Currency Exchange Differences 338
6.3 Financial Statements of Foreign Operations 347
6.3.1 Definitions 347
6.3.2 Integrated Entities 348
6.3.3 Economically Independent Entities 355
6.4 Translation of Cash Flows 362
6.5 Disclosures 362
7 Deferred Taxes 363
7.1 The Concept of Deferred Taxes According to IAS 12 363
7.1.1 Accounting Literature, Scope and Definitions 363
7.1.2 Basic Principles of Deferred Taxes 364
7.1.3 Determination of Temporary Differences 369
7.2 Criteria for the Recognition of Deferred Tax Assets and Liabilities 376
7.2.1 Fundamental Principles for the Recognition of Deferred
Taxes 376
7.2.2 Exemptions from the Requirement to Recognise Deferred
Taxes 379
7.2.3 Applicable Tax Rates 380
7.2.4 Deferred Taxes on Claims for Tax Reductions Relating to
Corporation Tax 384
7.2.5 Recognition of Deferred Taxes in Groups 386
7.3 Measurement of Deferred Taxes 391
7.4 Presentation of Deferred Taxes 393
7.5 Disclosure Requirements in Connection with Deferred Taxes 394
8 Special Features of Insurance Contracts 396
8.1 Provisions for the Accounting of Insurance Contracts 396
8.2 Current Practice for the Accounting of Insurance Specific Issues 399
C Individual Matters Relating to the IAS Financial Statements of Banks 403
1 Balance Sheet 403
1.1 Assets 403
1.1.1 Cash 403
1.1.2 Loans and Advances to Banks 406
1.1.3 Loans and Advances to Customers 416
1.1.4 Provisions for Losses on Loans and Advances 420
1.1.5 Trading Assets 423
1.1.6 Available for sale Financial Assets 429
1.1.7 Financial Investments 436
1.1.8 Property, Plant and Equipment 444
1.1.9 Investment Properties 455
1.1.10 Intangible Assets 462
1.1.11 Income Taxes 472
1.1.12 Other Assets 474
1.2 Liabilities and Equity 477
1.2.1 Liabilities to Banks 477
1.2.2 Liabilities to Customers 482
1.2.3 Issued Securities 484
1.2.4 Trading Liabilities 488
1.2.5 Provisions 489
1.2.6 Income Tax Liabilities 504
1.2.7 Other Liabilities 507
1.2.8 Subordinated Capital 509
1.2.9 Equity 511
1.2.10 Stock Options 526
1.3 Specific Issues for Home Savings Banks 531
1.3.1 Home Savings Banks: Building Loans, Home Savings
Deposits and Home Savings Specific Fund 531
1.3.2 Building Loans 533
1.3.3 Home Savings Deposits 535
1.3.4 Treatment of Irrevocable Loan Commitments 536
1.3.5 Home Savings Specific Fund 538
2 Income Statement 539
2.1 Interest Income 539
2.2 Interest Expenses 546
2.3 Provision for Losses on Loans and Advances 547
2.4 Fee and Commission Income 548
2.5 Fee and Commission Expenses 552
2.6 Trading Result 553
2.7 Gains Less Losses Arising from Investment Securities and
Available for Sale Financial Assets 555
2.8 General Administrative Expenses 558
2.9 Other Operating Income 562
2.10 Other Operating Expenses 564
2.11 Extraordinary Results 566
2.12 Income Taxes 568
2.13 Statement of Profit Appropriation 569
3 Cash Flow Statement 570
3.1 Introduction 570
3.1.1 Legal Basis, Concept and Purpose of the Cash Flow
Statement 570
3.1.2 Definitions 571
3.1.3 Conceptual Basics of Preparing a Cash Flow Statement 573
3.1.4 Methods for the Presentation of the Cash Flow Statement 579
3.1.5 Gross and Net Presentation of Cash Flows 581
3.2 Presentation of Cash Flow Statement of Banks Using the Indirect
Method 581
3.2.1 Determination Scheme 581
3.2.2 Cash Flow from Operating Activities 583
3.2.3 Cash Flow from Investing Activities 588
3.2.4 Cash Flow from Financing Activities 590
3.2.5 Group Specific Aspects 592
3.2.6 Reconciliation of Cash and Cash Equivalents from the
Opening Balance to the Closing Balance 601
3.3 Disclosures Required in the Notes or the Cash Flow Statement 603
4 Notes 604
4.1 Checklist of Disclosures in the Notes 604
4.1.1 General Disclosures 604
4.1.2 Disclosures in Consolidated Financial Statements and/or
Group Transactions 610
4.1.3 Disclosure of Accounting Policies 615
4.1.4 General Information for the Balance Sheet 619
4.1.5 General Disclosures for the Income Statement 622
4.1.6 Checklist for Balance Sheet Line Items 623
4.1.7 Checklist for Income Statement Line Items 647
4.2 Maturities of Assets and Liabilities 653
4.3 Risk Management 656
4.4 Segment Reporting 659
4.4.1 Introduction 659
4.4.2 Identifying Reportable Segments 660
4.4.3 Allocation Method 662
4.4.4 Disclosure Requirements for the Primary Segment
Reporting Format 663
4.4.5 Reconciliation between Segment Information and
Aggregated Information in the Annual Accounts 669
4.4.6 Disclosure Requirements for Secondary Segment
Reporting Format 670
4.4.7 Disclosure Requirements of the European Community
Bank Accounts Directive 671
4.5 Earnings per Share 671
4.5.1 Principles 671
4.5.2 Scope and Definitions 672
4.5.3 Basic Earnings per Share 673
4.5.4 Diluted Earnings per Share 677
4.5.5 Adjustment of Previous Year Figures 683
4.5.6 Presentation and Disclosure 684
4.6 Management Report 684
4.7 Events Occurring after the Balance Sheet Date 688
4.8 Contingent Liabilities and Other Obligations 691
4.9 Related Party Disclosures 693
5 Statement of Changes in Equity 698
D IAS Consolidated Financial Statements of Banks 701
1 Fundamentals of Consolidated Financial Statements 701
1.1 Accounting for Certain Investments in the Group Financial
Statements 701
1.2 Relevant Standards for Financial Reporting 703
2 Definition of a Group and Requirements for Preparing Consolidated
Financial Statements 705
2.1 Parent Subsidiary Relationship and Groups 705
2.1.1 Control Concept 705
2.1.2 Control Criteria under IAS 27 706
2.1.3 Actual Exercise of Control 710
2.1.4 Decision Tree 712
2.2 Preparation Requirements and Exemption from Preparation
Requirements for Multilevel Groups 713
3 Business Combinations 713
3.1 Types of Business Combinations 713
3.2 Acquisitions and Reverse Acquisitions 714
3.3 Uniting of Interests 716
3.3.1 Definition 716
3.3.2 Methods of Uniting of Interests 716
3.3.3 Prerequisites for the Existence of a Uniting of Interests 718
3.3.4 Uniting of Interests and Parent Subsidiary Relationships 721
4 Scope of Consolidation 72
4.1 Definition of the Scope of Consolidation 721
4.2 Discretionary Decisions 722
4.3 Consolidation Exclusion 725
4.4 Measurement of Shares in Non Consolidated Subsidiaries 728
5 SIC 12: Consolidation of Special Purpose Entities (SPE) 730
5.1 Definition of Special Purpose Entities According to SIC 12 730
5.2 Interpretation of SIC 12 Control Indicators 731
5.2.1 Overview 731
5.2.2 Activities of an SPE Conducted According to the Specific
Business Needs of an Enterprise (SIC 12.10(a)) 732
5.2.3 Autopilot as Defined by SIC 12.10(b) 732
5.2.4 Evaluation of the Majority of Benefits and Risks Arising
from Activities of an SPE (SIC 12.10(c)) and from Residual
Claims (SIC 12.10(d)) 733
5.2.5 Summary of Various SIC 12 Elements 734
5.3 Practical Application of SIC 12: Accounting for ABS Structures 735
5.3.1 Asset backed Securities Transactions (ABS) Overview 735
5.3.2 Problem of Derecognition within the Scope of ABS
Transactions 737
5.3.3 Problem of Consolidating SPEs under SIC 12 741
5.4 Additional Issues with Regard to the Application of SIC 12 743
5.4.1 Synthetic ABS Structures 743
5.4.2 Investment Funds 744
5.4.3 Securitisation of Existing ABS 745
5.4.4 Multilevel SPE Structures 746
6 Capital Consolidation 748
6.1 General 748
6.2 Acquisitions 748
6.2.1 Concept 748
6.2.2 Date of Acquisition 749
6.2.3 Methods of Capital Consolidation 752
6.2.4 Cost of Acquisition of the Investment 756
6.2.5 Recognition and Measurement of Assets and Liabilities
within the Scope of Acquisition 758
6.2.6 Goodwill 767
6.2.7 Negative Goodwill 772
6.2.8 Deconsolidation 777
6.3 Consolidation using the Pooling of Interests Method 781
6.4 Minority Interest 785
6.4.1 Basics of Evaluation and Disclosure of Minority Interest 785
6.4.2 Other Issues Relating to Minority Interests 789
6.5 Specific Questions Relating to Consolidation 793
6.5.1 First Time Consolidation in a Year Subsequent to
Acquisition 793
6.5.2 Successive Share Purchases 798
6.5.3 Presentation of Profit/Loss in the Year of Acquisition of a
Subsidiary 799
6.5.4 Impairment and Reversal of Impairment on Investments in
Subsidiaries in Annual Financial Statements 800
6.5.5 Capital Consolidation in the Case of a Reverse Acquisition 802
7 Reporting Date of Consolidated Financial Statements and Reporting
Date of Consolidated Subsidiaries 805
8 Recognition and Measurement of Assets and Liabilities in the
Consolidated Balance Sheet 807
9 Elimination of Intra Group Balances 809
10 Elimination of Income and Expenses 810
11 Elimination of Intra Group Results 810
12 Disclosure Requirements Arising from the Consolidation of Subsidiaries 812
13 Consolidation of Jointly Controlled Entities 816
13.1 IAS Requirements 816
13.2 Definitions and Scope of Application 816
13.3 Exceptions to the Inclusion of Jointly Controlled Entities 818
13.4 Treatment of Jointly Controlled Entities in the Group Accounts 818
13.4.1 Benchmark Treatment 818
13.4.2 Allowed Alternative Method 821
13.5 Presentation in the Consolidated Balance Sheet and the
Consolidated Income Statement 822
13.6 Practical Examples 822
13.7 Disclosure Requirements Resulting from Jointly Controlled
Entities 823
14 Inclusion of Associated Enterprises 824
14.1 Applicable Regulations 824
14.2 Definition of Terms 824
14.3 Objective of the Equity Method 827
14.4 Scope of Application of the Equity Method 827
14.4.1 Requirement to Apply the Equity Method 827
14.4.2 Prohibition to Apply the Equity Method 828
14.4.3 Discretionary Decisions 829
14.5 Technique of the Equity Method 830
14.5.1 Concept 830
14.5.2 Cut off date for first time Application of the Equity
Method 833
14.5.3 Goodwill and Negative Goodwill 834
14.5.4 Applicable Financial Statement of the Associated
Enterprise 838
14.5.5 Elimination of Unrealised Results of Intra group
Transactions 840
14.5.6 Impairment Losses and Reversals of Impairment Losses 843
14.5.7 Negative Equity Value 843
14.5.8 Inclusion of Effects from Currency Translation of Foreign
Financial Statements 845
14.6 Measurement of Interests in the Case of Prohibition or Actual
Option of Inclusion in Accordance with the Equity Method 846
14.7 Presentation of the Interests in and the Results from Associated
Enterprises 847
14.8 Disclosure Requirements from the Inclusion of Associated
Enterprises 848
E Auditing and Reporting 850
1 Auditing 850
1.1 Pronouncements on the Audits of Financial Statements 850
1.2 Objectives of the Audit of Financial Statements 853
1.3 Compliance with Standards 854
1.4 Principles for Audit Procedure 855
2 Auditor s Report 859
2.1 Provisions Regarding the Auditor s Report 859
2.2 Main Components of the Auditor s Report 859
2.3 Audit Opinion in the Auditor s Report 862
3 Audit Report 866
F Analysis of the IAS Consolidated Financial Statements of Banks 872
1 Overview 872
2 General Information on the Reporting Enterprise and on the
Consolidated Financial Statements in Accordance with the IAS 873
2.1 Disclosure on the Enterprise 873
2.2 General Disclosures on the Consolidated Financial Statements in
Accordance with the IAS 874
2.3 Disclosures on Referencing Method, Rounding and Previous
Year s Figures 880
3 Presentation of the Balance Sheet and the Income Statement of Banks 881
3.1 Presentation of the Balance Sheet 881
3.2 Presentation of the Income Statement 883
4 Disclosures on Accounting and Measurement Methods for Individual
Balance Sheet Items 885
5 Disclosures on the Individual Items of the Income Statement 897
6 Presentation of the Cash Flow Statement 903
7 Segment Reporting 907
8 Additional Information in the Notes 909
9 Information on the Consolidation and Accounting Policies in the
Consolidated Financial Statements 916
G Implementation of IAS 920
1 Introduction 920
2 Project Planning and Project Organisation 921
3 Significant Conversion Problems 924
4 System Requirements 926
Appendix I: International Accounting Standards as of 31s1 December 2001 929
Apendix II: SIC Interpretations of International Accounting Standards as of
31st December 2001 931
Appendix III: Standards of the German Accounting Standards Committee as of
31s December 2001 934
Appendix IV: Geographical Location of IAS Financial Statements as of
31st December 2001 936
Appendix V: References to EU Directives as of 31st December 2001 939
Bibliography 943
List of References 973
Index 974
Comperio Your Path to Knowledge 985
CIS Client Information System Financial Services 985
More online information on IAS/IFRS within PwC websites 986
Table of Contacts 987
Table of Figures
Figure 1: The European Stock Exchanges and the Accepted Accounting
Rules 49
Figure 2: The 25 Major European Banks and their Group Accounting
Regulations 50
Figure 3: The 20 Major German Banks and their Group Accounting Rules 52
Figure 4: The 15 Major Austrian Banks and their Group Accounting Rules 61
Figure 5: The 15 Major Swiss Banks and their Group Accounting Rules 67
Figure 6: Statement of Comparative Figures in Interim Accounts 79
Figure 7: Risk Categories of IAS 32 and of Pillar 3 (Basel II) 116
Figure 8: Presentation of a Balance Sheet for Banks under IAS 120
Figure 9: Presentation of an Income Statement for Banks under IAS 129
Figure 10: Determination of Valuation Allowance Requirement 140
Figure 11: Allowance Movement Schedule 143
Figure 12: Primary and Derivative Financial Instruments under IAS 32.9 153
Figure 13: Held to Maturity 161
Figure 14: Classification of Financial Instruments 163
Figure 15: Subsequent Measurement of Financial Assets 165
Figure 16: Reclassification between Categories of Financial Assets 176
Figure 17: Determination of the Gain or Loss on Sale of Financial Assets 180
Figure 18: Hedging with a Fair Value Hedge 187
Figure 19: Hedging with a Cash Flow Hedge 188
Figure 20: Accounting for a Fair Value Hedge 197
Figure 21: Accounting for a Cash Flow Hedge 203
Figure 22: Hedging Banking Book with Fair Value Hedge 209
Figure 23: Hedging Banking Book with Cash Flow Hedge 210
Figure 24: Adjustments According to IAS 39.172 for Financial Instruments
Carried at Fair Value 223
Figure 25: Exchange of Asset and Liquidity in a True Repurchase Agreement..... 230
Figure 26: Reporting of Repurchase Agreements According to the German
Commercial Code and IAS 39 234
Figure 27: Exchange of Lent Securities for Collateral 235
Figure 28: Reporting of Securities Lending According to the German
Commercial Code and IAS 39 237
Figure 29: Accounting for Trustee Operations According to the German
Commercial Code and IAS 39 240
Figure 30: Accounting for Forward Exchange Transactions According to the
German Commercial Code and IAS 39 255
Figure 31: Accounting for Interest Futures According to the German
Commercial Code and IAS 39 263
Figure 32: Accounting for Interest Rate Swaps and Interest Rate/Currency
Swaps According to the German Commercial Code and IAS 39 269
Figure 33: Accounting for Stock Transactions and Stock Index Transactions
According to the German Commercial Code and IAS 39 275
Figure 34: Accounting for Call and Put Options According to the German
Commercial Code and IAS 39 281
Figure 35: Accounting for Embedded Derivatives 283
Figure 36: Accounting for Hybrid Instruments According to the German
Commercial Code and IAS 39 293
Figure 37: Accounting for Credit Default Swaps According to the German
Commercial Code and IAS 303
Figure 38: Accounting for Total Return Swaps According to the German
Commercial Code and IAS 304
Figure 39: Accounting for Credit Linked Notes According to the German
Commercial Code and IAS 306
Figure 40: The Present Value Test 312
Figure 41: Simplified Decision Tree for the Classification of Leases 315
Figure 42: Conditions Allowing Allocation of a Leased Asset to the Lessor
According to German Tax Decrees on Leases 321
Figure 43: Measurement of Receivables of the Lessor in Case of Leases 327
Figure 44: Classification of Monetary and Non monetary Items 337
Figure 45: Examples of Deductible Temporary Differences, which Lead to the
Recognition of Deferred Tax Assets 375
Figure 46: Examples of Taxable Temporary Differences, which Lead to the
Recognition of Deferred Tax Liabilities 376
Figure 47: SFAS Relating to Insurance specific Questions 399
Figure 48: Types of Receivables According to Categories and Presentation in
the Balance Sheet 408
Figure 49: Possible Content of the Item Loans and Advances to Banks by
Analogy to s. 4 of the German Accounting Ordinance for Banks
(art. 15 Bank Accounts Directive) and Categorisation 410
Figure 50: Reconciliation of Loans and Advances to Banks from the German
Commercial Code to IAS 416
Figure 51: Types of Relationships with Non banks as well as Receivables
from Non banks 417
Figure 52: Possible Contents of the Item Loans and Advances to Customers
by Analogy to s. 15 of the German Accounting Ordinance for
Banks (art. 16 of the Bank Accounts Directive) and
Categorisation 419
Figure 53: Reconciliation of Trading Assets 429
Figure 54: Presentation in the Balance Sheet of the Available for sale
Financial Assets according to IAS 436
Figure 55: Reconciliation of the Financial Investments from the German
German Commercial Code to IAS 443
Figure 56: Scope of Property, Plant and Equipment and of Investment
Properties 445
Figure 57: Determination of the Impairment Loss 450
Figure 58: Distinction between Investment Properties and Property, Plant
and Equipment 456
Figure 59: Accounting Treatment of Expenditures for the Development of a
Website 465
Figure 60: Decision making in Respect of Provisions and Contingent
Liabilities 497
Figure 61: Reconciliation of Group Equity from the German Commercial
Code to the IAS 526
Figure 62: Recognition of Irrevocable Loan Commitments at Home Savings
Banks 537
Figure 63: Recognising Interest and Fee and Commission Income in
Compliance with IAS 18 Appendix 545
Figure 64: Expenses and Income of Provisions for Loan Losses 548
Figure 65: Cash Flow Statement Diagram 570
Figure 66: Transition of Cash Funds (I) 575
Figure 67: Transition of Cash Funds (II) 575
Figure 68: Grouping Changes in Balance Sheet Line Items by Activities 576
Figure 69: Changes in Balance Sheet Line Items 577
Figure 70: Changes in Balance Sheet Line Items of a Non cash Nature 578
Figure 71: Cash Flow Statement Structure 583
Figure 72: Criteria Determining Maturity Groupings 653
Figure 73: Definitions of Related Parties 694
Figure 74: Changes in Equity Both Recognised and Not Recognised in Profit
and Loss Account 699
Figure 75: Structure of Statement of Changes in Equity According to IAS 700
Figure 76: Possible Forms of Influence on Other Enterprises and Procedures
for Including Investments in Enterprises in Consolidated
Financial Statements 702
Figure 77: Regulations for Group Accounting 703
Figure 78: Standards and SIC Interpretations Regarding Consolidated
Financial Statements 704
Figure 79: Comparison of the Control Criteria under the German
Commercial Code and IAS 710
Figure 80: Decision Tree for Determining the Existence of a Subsidiary 712
Figure 81: Reverse Acquisition 715
Figure 82: Different Types of Uniting of Interests 717
Figure 83: SIC 12 Control Criteria 732
Figure 84: Calculation of Gain or Loss on Transfer of Receivables if the Right
to Refund is Agreed Upon 740
Figure 85: Recognition of Negative Goodwill as Income under IAS 22 773
Figure 86: Pronouncements of the IDW 851
Figure 87: ISA and IDW AuS 853
Figure 88: Elements of the Auditor s Report in accordance with ISA 700 and
IDW AuS 400 860
Figure 89: Audit Opinions according to ISA 863
Figure 90: Types of Auditor s Report according to ISA and the German
Commercial Code 863
Figure 91: Structure of an Audit Report on IAS Consolidated Financial
Statements of Credit Institutions 868
Figure 92: Disclosures on the Differences between the IAS and the German
Commercial Code 879
Figure 93: Number of Balance Sheet Items reported 882
Figure 94: Number of Income Statement Items shown 884
Figure 95: Development of Loan Loss Allowances 887
Figure 96: Example of a Fixed Asset Movements Schedule 890
Figure 97: Basic Structure of a Statement of Changes in Equity 896
Figure 98: Composition of Interest Surplus 898
Figure 99: Composition of Commission Surplus 899
Figure 100: Basic Structure of a Reconciliation between the Result before
Taxes and Tax Expenses 902
Figure 101: Cash Flow Statement 907
Figure 102: Basic Structure of the Representation of Credit Risks from
Derivative Transactions 912
Figure 103: Basic Structure of the Representation of Credit Risks by Type of
Counterparty 913
Figure 104: Effects of first time publishing of IAS Consolidated Financial
Statements on 31st December 2005 920
Figure 105: Time frame and Activities for the Implementation of IAS 922
Figure 106: Activities in the Context of IAS Implementation 923
Figure 107: System Requirements 927
Table of Examples
Example 1: Calculation of Effective Interest Rate, Interest Income and
Discount 156
Example 2: Settlement Date or Trade Date Accounting 164
Example 3: Inclusion of Transaction Costs in Sales (IAS 39.77) 166
Example 4: Reclassification of Available for Sale into Held to Maturity 171
Example 5: Impairment Test for Available for Sale Financial Instruments 174
Example 6: Sale of Non marketable Loans 179
Example 7: Sale of Non marketable Loans to a Special Purpose Entity 180
Example 8: Sale of an Available for Sale Security 181
Example 9: Derecognition of a Part of a Financial Asset (IAS 39.50) 182
Example 10: Fair Value Determination at Derecognition of a Part of a Financial
Asset 183
Example 11: Application of the Criteria of Effectiveness (IAS 39.154) 193
Example 12: Hedging with an Intrinsic Option Value (in the money Put Option).... 198
Example 13: Hedging with an Intrinsic Option Value (out of the money Put
Option) 200
Example 14: Hedging of a Forecasted Security Purchase 205
Example 15: Hedging of Variable Interest bearing Liabilities via a Cash Flow
Hedge 212
Example 16: Adjusting Entries for a Fair Value Hedge upon First time
Application of IAS 39 226
Example 17: Adjusting Entries for a Cash Flow Hedge upon First time
Application of IAS 39 227
Example 18: Hedging of a USD Loan 242
Example 19: Swap Portfolio Transaction 246
Example 20: Cash Flow Hedge of a forecasted USD Security Purchase (fully
effective Hedge) 249
Example 21: Cash Flow Hedge of a Forecasted USD Security Purchase (Not
Fully Effective Hedge) 251
Example 22: Fair Value Hedge of a Fixed interest Security by Selling Interest
Futures 257
Example 23: Cash Flow Hedge of a Planned Investment in Securities by Buying
Interest Futures 259
Example 24: Exploitation of Changes in the Yield Curve by Means of Interest
Futures 260
Example 25: Cash Flow Hedge of a Floating Rate Security 265
Example 26: Cash and Carry Arbitrage 272
Example 27: Reverse Cash and Carry Arbitrage 273
Example 28: Sale of a Call Option (Short Call) to improve the Yield from a
Portfolio of Shares 277
Example 29: Buy of Share Put Options (Long Put) 278
Example 30: Purchase of an Exchangeable Bond 287
Example 31: Hedge Accounting for an Embedded Derivative 290
Example 32: Accounting of a Credit Default Swap Hedging a Security (Fair
Value Hedge) 299
Example 33: Accounting of a Total Return Swap Hedging a Bond 300
Example 34: Recognition of Foreign Exchange Translation Differences
(Available for Sale Securities/Revaluation Reserves) 339
Example 35: Recognition of Foreign Exchange Translation Differences
(Trading) 344
Example 36: Translation of the Financial Statements of Integrated Entities 349
Example 37: Translation of Financial Statements of Economically Independent
Entities 357
Example 38: Improved Presentation of Net Assets and the Adjustment of Tax
Expenses by Recognising Deferred Taxes 366
Example 39: Recognition and Reversal of Deferred Taxes 369
Example 40: Deferred Tax Assets on Unutilised Tax Loss Carryforward 371
Example 41: Differences between IAS Financial Statements and Tax based
Financial Statements 372
Example 42: Determining Temporary Differences 373
Example 43: Possibilities for the Recognition of Deferred Tax Assets 378
Example 44: Consideration of Changes in Tax Rates 381
Example 45: Application of Taxes for Special Types of Income 382
Example 46: Effects of the German Tax Imputation Method 388
Example 47: Consolidation of Intercompany Transactions 389
Example 48: Reconciliation of Tax Expenses 396
Example 49: Issuance of a Convertible Bond 514
Example 50: Splitting between Equity and Liability Components 515
Example 51: Deduction of Treasury Shares 517
Example 52: Reversal of an Impairment Loss on a Receivable 584
Example 53: Separately Presented Cash Flows 586
Example 54: Derivation of Cash Flow from Investing Activities Based on the
Fixed Assets Movement Schedule 589
Example 55: External Financing by Equity Providers (Capital Increase) 591
Example 56: Foreign Currency Translation in Consolidated Financial
Statements 593
Example 57: Acquisition of a Subsidiary (I) 594
Example 58: Acquisition of Subsidiaries (II) 595
Example 59: Acquisition of Subsidiaries (III) 596
Example 60: Acquisition of Subsidiaries (IV) 597
Example 61: Consolidation of Subsidiaries in a financial Year subsequent to the
Year of Acquisition 598
Example 62: Capital Increase in the Subsidiary 599
Example 63: Acquisition of Additional Shares in a Subsidiary 600
Example 64: Initial Consolidation of a Subsidiary in a Financial Year
Subsequent to the Year of Acquisition 603
Example 65: Weighted Average Number of Shares (IAS 33.15) 675
Example 66: Bonus Issue (IAS 33.23) 676
Example 67: Rights Issue (IAS 33.23) 677
Example 68: Convertible Bonds (IAS 33.26 and 27) 679
Example 69: Effects of Share Options (IAS 33.35) 681
Example 70: Order in Which to Include Dilutive Securities (IAS 33.41) 682
Example 71: Allocation and Calculation of Voting Rights 706
Example 72: Consolidation Despite Relatively Insignificant Balance Sheet
Totals and Profit/Loss Amounts 723
Example 73: Application of the Principle of Timeliness and Principle of Balance
between Benefit and Cost 724
Example 74: Acquisition with the Intention to Dispose 726
Example 75: Consolidation Exclusion due to Significant Impairment of the
Transfers of Funds 727
Example 76: ABS with Disposal of Receivables 736
Example 77: Existence of an Economic Total Return Swap 738
Example 78: Determination of Transfer of Substantial Risk 739
Example 79: Possible Risk Exposure with Transfer of Receivables 739
Example 80: Accounting for Excessive Discounts on the Acquisition Price if the
Right to Refund is Agreed Upon 740
Example 81: Recognition of Synthetic ABS Structures 743
Example 82: Securitisation of Existing ABS 745
Example 83: Evaluation of Hedge Funds under SIC 12 746
Example 84: Consolidation with Acquisition of Shares in the Course of the
Business Year 750
Example 85: Capital Consolidation Methods 753
Example 86: Execution of Capital Consolidation under the German
Commercial Code and IAS: A Comparison 755
Example 87: Accounting for Hidden Reserves Released at the Subsequent
Balance Sheet Date within an Acquisition 761
Example 88: Subsequent Information about Values at the Date of Acquisition 764
Example 89: Release of Negative Goodwill over the Remaining Useful Life of
Acquired Depreciable/Amortisable Assets 775
Example 90: Release of Negative Goodwill Immediate Recognition as Income 776
Example 91: Deconsolidation when a Portion of Shares is still held (1) 779
Example 92: Deconsolidation with the Conversion to Equity Method 780
Example 93: Deconsolidation when a Portion of Shares is still held (II) 781
Example 94: Capital Consolidation Using the Pooling of Interests Method 783
Example 95: Revaluation Reserves and Minority Interest 786
Example 96: Updating Minority Interests: Benchmark Method vs. Allowed
Alternative Treatment 787
Example 97: Losses Applicable to Minority 790
Example 98: Presentation of Tier I Companies in the Consolidated Balance
Sheet and Income Statement 792
Example 99: Indirect Minority Interests 793
Example 100: Date of Consolidation and First Time Consolidation of
Subsidiaries that were Immaterial in Previous Financial Years 795
Example 101: Equity Effects Arising from the Consolidation of Previously
Immaterial Subsidiaries 796
Example 102: Inclusion of Measurement of Investments within the Scope of a
First Consolidation of Subsidiaries Deemed Immaterial in
Previous Financial Years 797
Example 103: Successive Share Purchases 798
Example 104: Presentation in Consolidated Financial Statements of a
Subsidiary s Net Income from an Acquisition during the current
Year 800
Example 105: Impairment of Investment 801
Example 106: Consolidation with Depreciation on Investments 801
Example 107: Capital Consolidation with Reverse Acquisition 804
Example 108: Fair Value Adjustments in the Context of the Acquisition 807
Example 109: Elimination of Intercompany Profits from Intra group Disposal of
Available for sale Securities 811
Example 110: Elimination of Unrealised Results of Intra group Transactions in
Case of a Contribution of Similar Assets with Partial Settlement in
Cash 821
Example 111: Adjustment of the Carrying Amount of the Interests in Associated
Enterprises 830
Example 112: Goodwill from Acquisition of Interests in Associated Enterprises 831
Example 113: Roll forward and Amortisation of Step up Adjustments 832
Example 114: Step up Adjustments in the Context of the Acquisition according
to IAS in Comparison with the German Commercial Code 833
Example 115: Amortisation of Goodwill 835
Example 116: Amortisation of Negative Goodwill 837
Example 117: Taking Account of Significant Events in the Case of Different
Balance Sheet Dates of the Associated Enterprise and Group
Accounts Date 839
Example 118: Profit from Downstream Transfer 841
Example 119: Profit from Upstream Transfer 842
Example 120: Updating of the Interest in an Associated Enterprise in the Case of
a Negative Value 844
Example 121: Independent Auditor s Report 865
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV017219556 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:15:09Z |
| institution | BVB |
| institution_GND | (DE-588)2175572-3 |
| isbn | 3934803113 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010376696 |
| open_access_boolean | |
| physical | 1020 S. graph. Darst. : 22 cm |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Fachverl. Moderne Wirtschaft |
| record_format | marc |
| spelling | IAS für Banken IAS for banks application of IAS in practice Price Waterhouse Coopers. [Ed.: Katja Barz ...] Frankfurt am Main Fachverl. Moderne Wirtschaft 2002 1020 S. graph. Darst. : 22 cm txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 943 - 973 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bankbilanz (DE-588)4069130-5 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Bank (DE-588)4004436-1 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Bank (DE-588)4004436-1 s Rechnungslegung (DE-588)4128343-0 s International Accounting Standards (DE-588)4367663-7 s DE-604 Bankbilanz (DE-588)4069130-5 s 1\p DE-604 Barz, Katja 1960- Sonstige (DE-588)115441824 oth PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft (Frankfurt, Main) Sonstige (DE-588)2175572-3 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010376696&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | IAS for banks application of IAS in practice Rechnungslegung (DE-588)4128343-0 gnd Bankbilanz (DE-588)4069130-5 gnd International Accounting Standards (DE-588)4367663-7 gnd Bank (DE-588)4004436-1 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4069130-5 (DE-588)4367663-7 (DE-588)4004436-1 (DE-588)4011882-4 |
| title | IAS for banks application of IAS in practice |
| title_alt | IAS für Banken |
| title_auth | IAS for banks application of IAS in practice |
| title_exact_search | IAS for banks application of IAS in practice |
| title_full | IAS for banks application of IAS in practice Price Waterhouse Coopers. [Ed.: Katja Barz ...] |
| title_fullStr | IAS for banks application of IAS in practice Price Waterhouse Coopers. [Ed.: Katja Barz ...] |
| title_full_unstemmed | IAS for banks application of IAS in practice Price Waterhouse Coopers. [Ed.: Katja Barz ...] |
| title_short | IAS for banks |
| title_sort | ias for banks application of ias in practice |
| title_sub | application of IAS in practice |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Bankbilanz (DE-588)4069130-5 gnd International Accounting Standards (DE-588)4367663-7 gnd Bank (DE-588)4004436-1 gnd |
| topic_facet | Rechnungslegung Bankbilanz International Accounting Standards Bank Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010376696&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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