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Auswirkungen der Corona-Pandemie auf die Wertminderungen von Finanzinstrumenten: Eine Analyse europäischer Kreditinstitute

Auswirkungen der Corona-Pandemie auf die Wertminderungen von Finanzinstrumenten: Eine Analyse europäischer Kreditinstitute

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Universität zu Köln, Sprache: Deutsch, Abstract: Die Arbeit ermöglicht einen Einblick in die Wertminderungsvorschriften nach IFRS 9, insbesondere in deren Anwendung im Bankenwesen. Im Fokus steht dabei eine empirische Analyse von Geschäftsberichten des ersten Halbjahres 2020 von europäischen Kreditinstituten im Hinblick auf die Anpassungen ihrer Wertminderungsmodelle unter Einbeziehung der aktuellen Lage. Es gilt herauszufinden, ob sich bereits zu Beginn der Krise gewisse Vorgehensweisen durchsetzen. Es wird darüber hinaus untersucht, inwieweit und an welchen Stellen des ECL-Modells sich auch staatliche bzw. aufsichtsrechtliche Unterstützungsmaßnahmen auswirken. Die wesentlichen Ergebnisse der empirischen Studie werden vor dem Hintergrund der Frage, wie sich die Covid-19-Pandemie auf die Bildung angemessener Erwartungswerte in der Ermittlung erwarteter Verluste auswirkt, kritisch gewürdigt. Neben der Einführung neuer Klassifizierungskriterien für Finanzinstrumente steht vor allem die Umstellung der Wertminderungsvorschriften im Vordergrund. IAS 39 basierte auf dem sogenannten Incurred Loss Model das vorgab, Wertminderungen erst dann zu erfassen, wenn diese aufgrund eines Ereignisses tatsächlich eingetreten sind. IFRS 9 hingegen baut auf einem neuen Modell, dem Expected Credit Loss Model auf. Dieses antizipiert mögliche Verluste mithilfe von Erwartungswerten und ermöglicht somit die Bildung von Puffern, sollten Ereignisse, die die Wertminderung eines Finanzinstruments rechtfertigen, tatsächlich eintreten. In Zeiten des Aufschwungs führt das Modell dazu, dass die Ausweitung des gesamtwirtschaftlichen Kreditvolumens begrenzt wird, während in volkswirtschaftlich schwächeren Zeiten, die Einschränkungen in der Kreditvergabe durch die Kreditinstitute reduziert werden. Dadurch sollen letztendlich auch die Auswirkungen unvorhersehbarer Ereignisse gemildert werden.


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Product Details
  • ISBN-13: 9783346449535
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Weight: 91 gr
  • ISBN-10: 334644953X
  • Publisher Date: 04 Jun 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine Analyse europäischer Kreditinstitute
  • Width: 148 mm


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