Bankbilanz

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Die Bankbilanz

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Author : Heinrich Birck
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-02

Die Bankbilanz written by Heinrich Birck and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-02 with Business & Economics categories.

VI malig durch spezielle Bilanzierungsrichtlinien erläutert werden. Ferner hat es sich als notwendig erwiesen, die Anlage zur Jahresbilanz für die ein zelnen Bankgruppen in einem besonderen Abschnitt zu behandeln. Auch der Abschnitt über die Bewertung in der Bankbilanz konnte auf der ganzen Linie beachtlich ausgebaut werden. Eine entscheidende Erweiterung erfuhr er aber dadurch, daß - einem von seiten der Banken vielfach ge äußerten Wunsch entsprechend - nunmehr auch die Ertragsteuerbilanz der Banken mit behandelt ist. Der Schwerpunkt liegt dabei naturgemäß in der Darstellung der Besonderheiten gegenüber den Steuerbilanzen der Unternehmungen anderer Branchen. Die einschlägige Rechtsprechung der Finanzgerichte ist berücksichtigt. Die Ausführungen über die Steuerbilanz sind in die gegenüber der ersten Auflage unveränderte Systematik des Buches eingearbeitet; zur Erhöhung der Ubersichtlichkeit sind sie jeweils durch Kursivdruck kenntlich gemacht. Einsparungen gegenüber den Ausführungen der ersten Auflage konnten lediglich im Abschnitt über Idie Umstellungsrechnung UIl!d die DM-Eröff nungsbilanz der Banken und deren Berichtigungen erzielt werden. Dieses Gebiet ist nach einem Jahrzehnt recht günstiger Entwicklung der Kredit institute im allgemeinen glücklicherweise nur noch von untergeordneter Bedeutung.

Bankbilanz Nach Hgb

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Author : Christian Gaber
language : de
Publisher: Schäffer-Poeschel
Release Date : 2018-09-13

Bankbilanz Nach Hgb written by Christian Gaber and has been published by Schäffer-Poeschel this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-13 with Business & Economics categories.

Die Bilanzierung von Banken und Finanzdienstleistungsinstituten unterliegt einer Reihe von speziellen Vorschriften. Das praxisorientierte Buch beleuchtet die komplexen Themen, darunter: Ansatz- und Bewertungsvorschriften Bilanzierung einzelner Bankgeschäfte und umwandlungsrechtliche Umstrukturierungen Institutsspezifische Regelungen zur Konzernbilanzierung Aktuelle Fragestellungen zur Bilanzierung von Handelsbeständen, strukturierten Produkten und Finanzderivaten

Accounting Discretion Of Banks During A Financial Crisis

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Author : Mr.Luc Laeven
language : en
Publisher: International Monetary Fund
Release Date : 2009-09-01

Accounting Discretion Of Banks During A Financial Crisis written by Mr.Luc Laeven and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-01 with Business & Economics categories.

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

Balance Sheet Strength And Bank Lending During The Global Financial Crisis

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Author : Tümer Kapan
language : de
Publisher:
Release Date : 2013

Balance Sheet Strength And Bank Lending During The Global Financial Crisis written by Tümer Kapan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

Balance Sheet Strength And Bank Lending During The Global Financial Crisis

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Author : Mr.Tümer Kapan
language : en
Publisher: International Monetary Fund
Release Date : 2013-05-08

Balance Sheet Strength And Bank Lending During The Global Financial Crisis written by Mr.Tümer Kapan and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-08 with Business & Economics categories.

We examine the role of bank balance sheet strength in the transmission of financial sector shocks to the real economy. Using data from the syndicated loan market, we exploit variation in banks’ reliance on wholesale funding and their structural liquidity positions in 2007Q2 to estimate the impact of exposure to market freezes during 2007–08 on the supply of bank credit. We find that banks with strong balance sheets were better able to maintain lending during the crisis. In particular, banks that were ex-ante more dependent on market funding and had lower structural liquidity reduced the supply of credit more than other banks. However, higher and better-quality capital mitigated this effect. Our results suggest that strong bank balance sheets are key for the recovery of credit following crises, and provide support for regulatory proposals under the Basel III framework.

The Bank Credit Analysis Handbook

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Author : Jonathan Golin
language : en
Publisher: John Wiley & Sons
Release Date : 2013-06-18

The Bank Credit Analysis Handbook written by Jonathan Golin and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-18 with Business & Economics categories.

A hands-on guide to the theory and practice of bank credit analysis and ratings In this revised edition, Jonathan Golin and Philippe Delhaise expand on the role of bank credit analysts and the methodology of their practice. Offering investors and practitioners an insider's perspective on how rating agencies assign all-important credit ratings to banks, the book is updated to reflect today's environment of increased oversight and demands for greater transparency. It includes international case studies of bank credit analysis, suggestions and insights for understanding and complying with the Basel Accords, techniques for reviewing asset quality on both quantitative and qualitative bases, explores the restructuring of distressed banks, and much more. Features charts, graphs, and spreadsheet illustrations to further explain topics discussed in the text Includes international case studies from North America, Asia, and Europe that offer readers a global perspective Offers coverage of the Basel Accords on Capital Adequacy and Liquidity and shares the authors' view that a bank could be compliant under those and other regulations without being creditworthy A uniquely practical guide to bank credit analysis as it is currently practiced around the world, The Bank Credit Analysis Handbook, Second Edition is a must-have resource for equity analysts, credit analysts, and bankers, as well as wealth managers and investors.

Fiscal Accounting Of Bank Restructuring

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Author : Mr.Jeffrey M. Davis
language : en
Publisher: International Monetary Fund
Release Date : 1997-05-01

Fiscal Accounting Of Bank Restructuring written by Mr.Jeffrey M. Davis and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-05-01 with Business & Economics categories.

Current guidelines and practice for classifying government bank assistance operations inadequately capture in the fiscal balance some of the most common, and important, operations. The shortcomings result from the focus on the general government, the exclusion of non-cash operations, and divergences between the timing of cash outlays and the economic impact of assistance operations. Complementing the standard measures of the fiscal balance with an “augmented” balance would provide a definition that is transparent, comprehensive, and reasonably comparable across countries. The augmented balance would explicitly incorporate the major quantifiable fiscal costs of bank assistance operations that are not already included in current definitions of the overall balance.

Valuing A Bank

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Author : Waymond A. Grier
language : en
Publisher:
Release Date : 2011

Valuing A Bank written by Waymond A. Grier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Banks and banking categories.

The 2nd edition is a complete self-study workbook, providing anyone involved in the valuation of a commercial bank for acquisitions or credit analysis with the essential tools and applications under the International Accounting Standards, International Financial Reporting Standards and within the new Basel III environment.

Kompensation Von Zins Nderungs Und W Hrungsrisiken In Der Bankbilanz

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Author :
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-02

Kompensation Von Zins Nderungs Und W Hrungsrisiken In Der Bankbilanz written by and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-02 with Business & Economics categories.

Der Autor würdigt die klassischen Verfahren der Bankrechnungslegung zur Abbildung risikokompensierender Finanzinstrumente. Alternativ dazu schlägt der Autor die umfassende Marktbewertung als grundlegendes Wertkonzept für Finanzinstrumente in der Bankbilanz vor.

Central Bank Balance Sheet And Real Business Cycles

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Author : Mustapha Akinkunmi
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2018-09-10

Central Bank Balance Sheet And Real Business Cycles written by Mustapha Akinkunmi and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-10 with Business & Economics categories.

Central Bank Balance Sheet and Real Business Cycles argues that a deeper comprehension of changes to the central bank balance sheet can lead to more effective policymaking. Any transaction engaged in by the central bank—issuing currency, conducting foreign exchange operations, investing its own funds, intervening to provide emergency liquidity assistance and carrying out monetary policy operations—influences its balance sheet. Despite this, many central banks throughout the world have largely ignored balance sheet movements, and have instead focused on implementing interest rates. In this book, Mustapha Abiodun Akinkunmi highlights the challenges and controversies faced by central banks in the past and present when implementing policies, and analyzes the links between these policies, the central bank balance sheet, and the consequences to economies as a whole. He argues that the composition and evolution of the central bank balance sheet provides a valuable basis for understanding the needs of an economy, and is an important tool in developing strategies that would most effectively achieve policy goals. This book is an important resource for anyone interested in monetary policy or whose work is affected by the actions of the policies of central banks.