Fair value accounting and financial stability:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Europ. Central Bank
2004
|
| Schriftenreihe: | Occasional paper series / European Central Bank
13 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Auch im Internet unter der Adresse www.ecb.int verfügbar |
| Beschreibung: | 48 S. graph. Darst. |
Internformat
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| 245 | 1 | 0 | |a Fair value accounting and financial stability |c European Central Bank. By a staff team led by Andrea Enria ... |
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Datensatz im Suchindex
| _version_ | 1805068846600552448 |
|---|---|
| adam_text |
CONTENTS
I
INTRODUCTION
4
2
THE
DEBATE
ON
FAIR
VALUE
ACCOUNTING
6
2.1
ACCOUNTING
STANDARDS
IN
THE
EUROPEAN
UNION
6
2.2
POTENTIAL
DRAWBACKS
AND
ADVANTAGES
OF
A
FULL
FAIR
VALUE
ACCOUNTING
FRAMEWORK
7
3
FULL
FAIR
VALUE
ACCOUNTING
VS.
THE
CURRENT
ACCOUNTING
FRAMEWORK:
A
SIMULATION
EXERCISE
14
3.1
KEY
ASSUMPTIONS
AND
THE
VALUATION
MODEL
14
3.2
DETERIORATION
IN
ASSET
QUALITY
17
3.2.1
ONE-OFF
DETERIORATION
17
3.2.2
CUMULATIVE
DETERIORATION
20
3.3
PARALLEL
SHIFTS
OF
THE
YIELD
CURVE
21
3.4
IMPACT
OF
AN
INTEREST
RATE
SHOCK
OVERTIME
21
3.5
REAL
ESTATE
CRISIS
22
3.6
SHARP
ADJUSTMENTS
IN
EQUITY
PRICES
23
4
DISCLOSURES
OF
FAIR
VALUES
IN
THE
FINANCIAL
ACCOUNTS:
COMPARATIVE
ANALYSIS
OF
MAJOR
EU
BANKS
27
5
FAIR
VALUES
AND
VOLATILITY
IN
SHARE
PRICES
29
6
IAS
39:
CONSISTENCY
WITH
MARKET
PRACTICES,
SUPERVISORY
TOOLS
AND
STATISTICAL
REQUIREMENTS
35
6.1
CONCERNS
REGARDING
HEDGING
ACTIVITIES
35
6.2
SUPERVISORY
CONCERNS
40
6.3
STATISTICAL
CONCERNS
43
7
CONCLUSIONS
45 |
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| indexdate | 2024-07-20T03:56:37Z |
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| publishDate | 2004 |
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| publisher | Europ. Central Bank |
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| series2 | Occasional paper series / European Central Bank |
| spelling | Fair value accounting and financial stability European Central Bank. By a staff team led by Andrea Enria ... Frankfurt am Main Europ. Central Bank 2004 48 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Occasional paper series / European Central Bank 13 Auch im Internet unter der Adresse www.ecb.int verfügbar Kostenrechnung swd Rechnungslegung swd Europäische Union swd Enria, Andrea Sonstige oth European Central Bank Occasional paper series 13 (DE-604)BV013339429 13 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013012447&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fair value accounting and financial stability Kostenrechnung swd Rechnungslegung swd |
| title | Fair value accounting and financial stability |
| title_auth | Fair value accounting and financial stability |
| title_exact_search | Fair value accounting and financial stability |
| title_full | Fair value accounting and financial stability European Central Bank. By a staff team led by Andrea Enria ... |
| title_fullStr | Fair value accounting and financial stability European Central Bank. By a staff team led by Andrea Enria ... |
| title_full_unstemmed | Fair value accounting and financial stability European Central Bank. By a staff team led by Andrea Enria ... |
| title_short | Fair value accounting and financial stability |
| title_sort | fair value accounting and financial stability |
| topic | Kostenrechnung swd Rechnungslegung swd |
| topic_facet | Kostenrechnung Rechnungslegung Europäische Union |
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