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1. Accounting for financial instruments in the banking industry

   Author: Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten

   Published: 2002

   Publisher:  Univ., Fachbereich Wirtschaftswiss., Frankfurt am Main

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   Source:	Union catalogues
   Language:	English
   Media type:	Book
   Format:	Print
   RVK Categories:	QK 810 ; QK 810
   DDC Categories:	330; 380; 650; 670
   Series:	Working paper series / Johann Wolfgang Goethe-Universität Frankfurt, Fachbereich Wirtschaftswissenschaften : [...], Finance & accounting ; No. 95
   Subjects:	Außerbilanzielles Geschäft; Bankbilanz; Bilanzstrukturmanagement; Hedging; Bilanzierungsfehler; Negatives Kapitalkonto; Baukontenrahmen; DATEV-Kontenrahmen; Gemeinschaftskontenrahmen; Großhandelskontenrahmen; Industriekontenrahmen; Kontenplan; Kontenrahmen; Sparkassenkontenrahmen; Kapitalkonto; International Financial Reporting Standards; International Accounting Standards; Theorie; USA; Generally Accepted Accounting Principles; Fair-Value-Bewertung; Derivat, Wertpapier; Finanzierungstheorie; International Accounting Standard 39
   Other subjects:	(stw)Bankrechnungslegung; (stw)Bilanzstrukturmanagement; (stw)Hedging; (stw)Bilanzierung; (stw)IFRS; (stw)Theorie; (stw)Welt; Financial Instruments; Fair Value Accounting; Hedge Accounting; Accounting for Banks; IAS; US GAAP; Bank Simulation; Arbeitspapier; Graue Literatur
   Scope:	86 S., graph. Darst., 30 cm
   Notes:	Literaturverz. S. 64 - 66

2. Accounting for financial instruments in the banking industry: conclusions from a simulation model

   Author: Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten

   Published: 2003

   Publisher:  Univ.-Bibliothek Frankfurt am Main, Frankfurt am Main

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   Source:	Union catalogues
   Language:	English
   Media type:	Book
   Format:	Online
   Other identifier:	urn: urn:nbn:de:hebis:30-10269
   RVK Categories:	QK 810
   DDC Categories:	330; 380; 650; 670
   Series:	Center for Financial Studies (Frankfurt am Main): CFS working paper series ; No. 2003,21
   Subjects:	Außerbilanzielles Geschäft; Bankbilanz; Bilanzstrukturmanagement; Hedging; Bilanzierungsfehler; Negatives Kapitalkonto; Baukontenrahmen; DATEV-Kontenrahmen; Gemeinschaftskontenrahmen; Großhandelskontenrahmen; Industriekontenrahmen; Kontenplan; Kontenrahmen; Sparkassenkontenrahmen; Kapitalkonto; International Financial Reporting Standards; International Accounting Standards; Theorie; USA; Generally Accepted Accounting Principles; Fair-Value-Bewertung; Derivat, Wertpapier; Finanzierungstheorie; International Accounting Standard 39
   Other subjects:	(stw)Bankrechnungslegung; (stw)Bilanzstrukturmanagement; (stw)Hedging; (stw)Bilanzierung; (stw)IFRS; (stw)Theorie; (stw)Welt; Financial Instruments; Fair Value Accounting; Hedge Accounting; Accounting for Banks; IAS; US GAAP; Bank Simulation; Arbeitspapier; Graue Literatur
   Scope:	Online-Ressource

3. Does hedge accounting complexity influence the effectiveness of firms' hedging activities?

   Author: Ali, Waqar; Bens, Daniel A.; Cassar, Gavin

   Published: [2023]

   Publisher:  INSEAD, [Fontainebleau]

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   Kiel: ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

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   ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

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   Source:	Union catalogues
   Language:	English
   Media type:	Book
   Format:	Online
   Series:	Array ; 2023, 61
   Subjects:	Hedge Accounting; Risk Management; Derivatives; Reporting Complexity; SFAS 133; SFAS 161; ASU 2017-12; Real Effects
   Scope:	1 Online-Ressource (circa 57 Seiten)