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Fair value-Bilanzierung in der Finanzmarktkrise: Eine Empirische Analyse von Bankenbilanzen

Fair value-Bilanzierung in der Finanzmarktkrise: Eine Empirische Analyse von Bankenbilanzen

          
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About the Book

Wie aus der US-amerikanischen Hypothekenkrise eine globale Wirtschaftskrise entstanden ist, wird mit einem Bündel von Ursachen begründet. Dabei wird oftmals die Meinung vertreten, die internationale Rechnungslegung habe zu einer Übertragung der Krise insbesondere auf das weltweite Bankensystem geführt. Diese Ansicht richtet sich gegen die fair value-Bewertung von Finanzinstrumenten, da sie durch die Berücksichtigung jeder Marktschwankung zu erheblichen Volatilitäten in den Bilanzen führt. Diese Studie befasst sich zunächst mit den Hintergründen dieser Kritik und erläutert die Entstehung und den Verlauf der Finanzkrise 2008. In der anschließenden Analyse geht der Autor dem Vorwurf nach, dass die Bilanzierungsvorschriften von Finanzinstrumenten nach IFRS zum Ausbruch und der Übertragung der Krise beigetragen hätten. Hierfür werden exemplarisch die Konzernabschlüsse von fünf der bedeutendsten deutschen Banken hinsichtlich des Einflusses der fair value-Bewertung von Finanzinstrumenten auf die Bankenbilanzen analysiert. Ferner wird untersucht, inwieweit die fair value-Bewertung an den enormen Verlusten der Banken im Krisenjahr 2008 verantwortlich ist.
About the Author: Paulus Gelen wurde 1982 in Coburg geboren. Sein Studium der Volkswirtschaftslehre an der Albert-Ludwigs-Universität in Freiburg i. Br. schloss er im Januar 2010 mit dem akademischen Grad des Diplom-Volkswirts erfolgreich ab. Bereits während seines Studiums sammelte der Autor umfassende praktische Erfahrungen in der Wirtschaftsprüfung und entwickelte ein besonderes Interesse an der fair value -Bilanzierung. Die Turbulenzen auf den Finanzmärkten und die Bankenkrise im Jahre 2008 motivierten ihn, sich der Thematik des vorliegenden Buches zu widmen.


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Product Details
  • ISBN-13: 9783836698269
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 208 gr
  • ISBN-10: 3836698269
  • Publisher Date: 08 Oct 2010
  • Height: 254 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Eine Empirische Analyse von Bankenbilanzen
  • Width: 178 mm

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Fair value-Bilanzierung in der Finanzmarktkrise: Eine Empirische Analyse von Bankenbilanzen
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Fair value-Bilanzierung in der Finanzmarktkrise: Eine Empirische Analyse von Bankenbilanzen
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