Literature

The relevant standards to the range IAS 39/financial instruments banks are:

Internationally Accounting standard board-internationally Financial reporting standard (IFRS)/internationally Accounting standard (IAS) as RK 31 March 2004:

• IAS 30 Disclosures into the Financial statement OF bank and Similar Financial institution
• IAS 32 Financial of instrument: Disclosure and presentation
• IAS 39 Financial of instrument: Recognition and Measurement

(Further publications and references: www.iasb.org)

resuming literature to IAS 39 /IAS for banks:

• BARZ, K./ECKES B./WEIGEL, W./PRICEWATERHOUSECOOPERS (Hrsg.): IAS for banks, Frankfurt/Main (comprehensive standard work for the practical man).
• ECB (EUROPEAN CENT RAL BANK): Fair VALUE Accounting into the Banking second gate: ECB COMMENT on the "“Draft standard and basis for conclusions - financial instrument and similar items"” issued by the Financial of instrument Joint Working Group OF standard of Setters, Frankfurt/Main, 2001.
• ECKES, B./HITCHINS, J/PRICEWATERHOUSECOOPERS (Hrsg.): The implementation OF IAS 39 into the banking industry - experience in Germany, in: the journal: TACsound the keys of issues in banking and capital markets, to 2002, P. 35 - 39.
• ECKES, B./WEIGEL, W./BARZ, GUSKI, M./PRICEWATERHOUSECOOPERS (Hrsg.): The regulations to the Hedge Accounting after IAS 39 - requirements and conversions with credit institutes, Frankfurt/Main, 2004.
• FLANDRIN - LE MAIRE, G./TAVERNIER, J./MILLS, P./MINISTERE, DE L' the FINANCES ET DE L' INDUSTRY, REPUBLIQUE (Hrsg.): L' impact de la standardizes IAS 39, in: Analyses number 6, July 2003, P. 1 - 6.
• GEBHARDT, G./NAUMANN, T.: Fundamentals of the balance of Financial of instrument and from security connections to IAS 39, in: The enterprise, 52. Jg. (1999), P. 1461 - 1469.
• JACKSON, P./LODGE, D/BANK OF ENGLAND.: Fair VALUE accounting, capital standards, expected loss provisioning, and financial stability, in: Financial Stability Review, London, 2000, June, P. 105 - 125,
• JACKSON, P./LODGE, D.: Fair VALUE acccounting and the future OF financial instrument, in: Balance Sheet, 8. Jg. (2000), number 5, P. 10 - 13.
• JAMIN, J./KRANKOWSKY, M.: The Hedge Accounting rules of the IAS 39, in: KoR - magazine for capital market-oriented accounting (2003), P. 502 - 515.
• KUHN, S./SCHARPF, P.: Financial instruments: New suggestions on the Portfolio Hedging of positions bearing interests after IAS 39 - overcoming "„tradierter illustration rules "“or only , in: The enterprise, 56. Jg. (2003), P. 2293 - 2299.
• KUHN, S./SCHARPF, P.: Financial instruments: Which organization clearance contains the regulations for the first use of IAS 32 and IAS 39 for , in: The enterprise, 57. Jg. (2004), P. 261 - 264.
• E./SIGN BROOK, S.: Financial of instrument - changes of IAS 39 due to the Amendments Project of the IASB, in: Management consultant, 59. Jg. (2004), P. 875 - 882.
• SCHARPF P./KUHN S./ERNST & YOUNG AG (Hrsg.): Accounting of Financial of instrument after IAS 39 - a representation of the balance on the basis of IAS 32 and IAS 39 (revised 2003), 3. Edition, Stuttgart, 2004.
• MORE SCHEFFLER, J.: Hedge Accounting - the representation of the risk in the end-of-year procedure of banks, Hamburg, 1993.

Articles in category "Internationally Accounting standard 39 [2 / 2]"

We found here 161 articles.

Related Websites

We found here 4 related websites.

• IAS Plus International Accounting Standards IAS 39, Financial ...
  The International Accounting Standards Board (IASB), formerly International Accounting Standards Committee (IASC), sets standards for business financial ...


• IAS Plus International Accounting Standards: IAS 39 in Australia
  The International Accounting Standards Board (IASB), formerly International Accounting Standards Committee (IASC), sets standards for business financial ...


• International Accounting Standards Board (IASB) Agenda: IAS 39 ...
  The International Accounting Standards Board (IASB), formerly International Accounting Standards Committee (IASC), sets standards for business financial ...


• International Accounting Standards-IAS 39 ... (Abstract)
  International Accounting Standards-IAS 39 Accounting for. Financial Instruments : Implementation Issues and Decision-. Making Dilemma (ABSTRACT) ...