Relevant bibliographies by topics / INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 February 2022

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Journal articles on the topic "INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)"

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Kümpel, Thomas, and René Pollmann. "Absicherung von Zinsänderungsrisiken nach IAS 39." Der Betriebswirt: Volume 51, Issue 4 51, no. 4 (2010): 18–23. http://dx.doi.org/10.3790/dbw.51.4.18.

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Die Bilanzierung ökonomischer Sicherungszusammenhänge, das so genannte Hedge Accounting, gehört zu den am meisten kontrovers diskutierten und umstrittenen Vorschriften der International Financial Reporting Standards (IFRS). Betroffen sind insbesondere die vom International Accounting Standard Board (IASB) veröffentlichten Regelungen zum Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Diese können als eine Weiterentwicklung der bisherigen Hedge Accounting Vorschriften angesehen werden, stoßen jedoch insbesondere in der Kreditwirtschaft auf Kritik. Der vorliegende Artikel befasst sich mit dem im International Accounting Standard 39 (IAS 39) verankerten Regelkreislauf des Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Dabei werden insbesondere die einzelnen Teilschritte herausgestellt und anschließend die Abbildung in der Bilanz und Gewinn- und Verlustrechnung dargestellt. The balancing of economic hedging activities, the so-called hedge accounting, is one of the most controversial and contentious discussed regulation of the International Financial Reporting Standards (IFRS). This concerns in particular the regulations according to the Fair Value Hedge Accounting of interest rate risks issued by the International Accounting Standard Board (IASB). Those can be considered as a development of recent hedge accounting regulations, but especially in the banking industry they met with criticism. Keywords: abischerung von zinsänderungsrisiken nach ias 39
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Abdul Adzis, Azira, David W. L. Tripe, and Paul Dunmore. "IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks." Journal of Financial Economic Policy 8, no. 1 (2016): 80–94. http://dx.doi.org/10.1108/jfep-05-2015-0026.

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Purpose The purpose of this study is to investigate the impact of International Accounting Standard 39 (IAS 39) on income-smoothing activities and pro-cyclical behavior through loan loss provisions using a sample of Hong Kong banks. Design/methodology/approach Fixed effects estimator is used, and the analysis covers the period from 2000 to 2009. Findings The results suggest that Hong Kong banks engage less in income-smoothing activity after they comply with the IAS 39. No evidence supports loan loss provisions of Hong Kong banks exhibiting more pro-cyclical behavior after IAS 39 adoption. Research limitations/implications Compliance with IAS 39 should improve the quality of bank financial reporting. The reduction in income-smoothing activities among Hong Kong banks after IAS 39 adoption fairly supports the effectiveness of International Financial Reporting Standard (IFRS) and countries that have yet to comply with IFRS may take action to apply the standards. Bank regulators should take pro-active action in addressing the issue of pro-cyclicality of loan loss provisions, as IAS 39 focuses more on improving the financial information quality, while pro-cyclicality is associated with the economic cycles. Originality/value Hong Kong banking industry is unique, as it was among the first IFRS adopters in the East Asia region and it has its own legal framework for developing accounting standards. The results of this study are expected to shed some light on the effects of IAS 39 adoption on income smoothing and pro-cyclicality of banks in the East Asia region, where the accounting cultural value dimensions and institutional structures are different than that of European countries.
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Forfar, D. O., and N. B. Masters. "Developing an International Accounting Standard for Life Assurance Business." British Actuarial Journal 5, no. 4 (1999): 621–98. http://dx.doi.org/10.1017/s1357321700000635.

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ABSTRACTThere is currently no international standard for profit reporting in life insurance companies. The paper sets out the issues which an international standard for life companies will need to address, bearing in mind compatibility with existing International Accounting Standards, in particular IAS 32 Financial Instruments: disclosure and presentation, IAS Exposure Draft E62 (now IAS 39); Financial instruments; recognition and measurement and the discussion paper of March 1997 prepared by the Steering Committee on Financial Instruments entitled ‘Accounting for Financial Assets and Financial Liabilities’. The paper discusses possible approaches to the issues which arise and comments on each, ending with some final conclusions.
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Veuger, Pieter. "Waardering en resultaatbepaling van financiële instrumenten." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 4 (2002): 150–57. http://dx.doi.org/10.5117/mab.76.16283.

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IAS 39 introduceert binnen de International Accounting Standards nieuwe beginselen op het gebied van waardering en resultaatbepaling van financiële instrumenten. IAS 39 definieert zes categorieën financiële instrumenten, vier actief categorieën, twee passief. Categorisering vindt plaats om vervolgens verschillen in waardering en resultaatbepaling voor te schrijven. Bij deze waardering is het reëlewaardebegrip een belangrijk concept. In het voorjaar van 2001 heeft de Raad voor de Jaarverslaggeving (RJ) een discussiememorandum uitgegeven met als onderwerp de implementatie van IAS 39 in de Richtlijnen. IAS 39 wordt wel een tussenstandaard genoemd, omdat inmiddels door de zogenaamde Joint Working Group (JWG), waarvan ook het International Accounting Standards Board (IASB) deel uitmaakt, wordt gewerkt aan een nieuwe standaard die voor alle financiële instrumenten reële waarde voorschrijft.
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Ozili, Peterson K. "Impact of IAS 39 reclassification on income smoothing by European banks." Journal of Financial Reporting and Accounting 17, no. 3 (2019): 537–53. http://dx.doi.org/10.1108/jfra-08-2018-0068.

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Purpose The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach Regression methodology is used to determine the extent of income smoothing using loan loss provisions before and after IAS 39 reclassification. The authors predict that the strict recognition and re-classification requirements of IAS 139 reduced banks’ ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth income. The authors test this hypothesis over a sample of 114 European banking institutions over the period 2005 to 2013. Findings The findings do not support the prediction for income smoothing through loan loss provisions. Also, there is no evidence for income smoothing in the pre- and post-IAS 39 reclassification period. Research limitations/implications The implication of the findings is that the European banks did not use loan loss provisions to smooth income during the period examined, and rather rely on other accounting numbers to smooth income. This implies that the International Accounting Standards Board’s strict disclosure regulation improved the reliability and informativeness of loan loss provision estimates among European banks during the period of analysis. Originality/value This study is the first attempt to analyze the effect of IAS 39 re-classification on bank’s ability to smooth income in Europe.
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Mechelli, Alessandro, Vincenzo Sforza, and Riccardo Cimini. "Is IFRS 9 better than IAS 39 for investors' decisions? Evidence from the European context at the beginning of the transition year." FINANCIAL REPORTING, no. 1 (June 2020): 125–48. http://dx.doi.org/10.3280/fr2020-001004.

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The first-time adoption of International Financial Reporting Standard (IFRS) 9 at the beginning of fiscal year 2018 has offered the opportunity to test whether the information provided by this new accounting standard on financial instruments is more useful for investors than International Accounting Standard (IAS) 39. This paper assesses and compares the value relevance of book value calculated ac-cording to the requirements of the two accounting standards on financial instru-ments at the beginning of the transition year for a sample of 110 financial entities listed in 20 stock markets that have recorded transition effects between retained earnings. Findings provide evidence that both IAS 39 and IFRS 9 are value rele-vant and that the second one adds more information than that previously supplied by the first one. The paper contributes to the literature by providing the first evi-dence of the usefulness of the new accounting standard on financial instruments. About its practical implications, the paper provides insights regarding the high quality of the International Accounting Standard Board (IASB)'s standard setting process.
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Carvalho, Cláudia Daniela Ferreira da Mota, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, and Maria do Rosário Fernandes Justino. "An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39." Revista Contabilidade & Finanças 26, no. 68 (2015): 181–94. http://dx.doi.org/10.1590/1808-057x201500530.

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<p>The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled "Financial Instruments - Recognition and Measurement", by the International Financial Reporting Standard (IFRS) 9, on its turn entitled "Financial Instruments". Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and/or standard-setting agencies and the professional associations related to accounting.</p>
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Vergoossen, Ruud. "‘Europa moet IFRS goedkeuren, nú!’." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 10 (2004): 418–19. http://dx.doi.org/10.5117/mab.78.11789.

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Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1. Het wil maar niet boteren tussen de IASB en de Europese Commissie. Langer dan een jaar wordt er al gesteggeld over de goedkeuring van IAS 39 over de verwerking en waardering van financiële instrumenten. Het ziet er momenteel (augustus 2004) niet naar uit dat de Europese Commissie IAS 39 volledig zal gaan voorschrijven, omdat zij meent dat de IASB onvoldoende in haar richting is opgeschoven. In plaats daarvan overweegt de Europese Commissie IAS 39 weliswaar goed te keuren, maar een aantal bepalingen in deze standaard tijdelijk buiten werking te stellen. Het betreft bepalingen op het gebied van hedge accounting en de waardering van financiële verplichtingen tegen reële waarde.
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Porretta, Pasqualina, Aldo Letizia, and Fabrizio Santoboni. "Credit risk management in bank: Impacts of IFRS 9 and Basel 3." Risk Governance and Control: Financial Markets and Institutions 10, no. 2 (2020): 29–44. http://dx.doi.org/10.22495/rgcv10i2p3.

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The expected loss approach (ECL) defined by IFRS 9 replaced the old incurred loss approach (IAS 39) in the international accounting standard setter. In Europe, the IFRS 9 are accompanied by new regulatory frameworks (BCBS), opinion, technical standards (EBA) which do not always provide the same methodological and operational implications of the accounting standard setter. Many aspects of IFRS 9 have been studied, but this paper analyzes its interdependencies and overlaps with the credit risk framework for financial intermediaries (also Basel 3). Using a case study, the purpose of this paper is to investigate the ECL, its main impacts on coverage ratio of a loan’s portfolio. The main findings are: usually, the rules laid down for Stage 1 of IFRS 9 do not reduce the excess coverage produced on a portfolio in bonis; in the presence of impaired loans IAS 39 generates a lack of funds; the lifetime ECL (Stage 2 of IFRS 9) imposes excess of provisions because it does not consider the effect of coverage produced by expected premiums; for loan portfolios with short repayment times, the excess of provisions produced by IFRS 9 compensates the lack of coverage of the capital requirement. From the academic research perspective, this paper contributes to the literature on ECL model in several ways. First, it adds knowledge to the research on the relationship between Credit Risk Management framework and accounting standard IFRS 9. Second, it also links our findings related to ECL approach with potential implications for the financial sector, policymakers and regulators.
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Middelberg, Sanlie L., and Pieter W. Buys. "Commodity Derivative Transaction Comparability: Evidence From South Africa." Journal of Applied Business Research (JABR) 28, no. 3 (2012): 441. http://dx.doi.org/10.19030/jabr.v28i3.6960.

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Financial statements are used by investors and financiers in their investment or financing decisions. The accounting treatment of individual transactions is reflected in the annual financial statements; therefore, similar transactions should be accounted for similarly by organisations in the same industry, otherwise these financial statements become incomparable. Commodity derivatives are utilised extensively by agricultural companies and processors in their risk management strategies. The accounting standard, IAS 39, on financial instruments such as commodity derivatives should be interpreted and applied consistently in order to ensure comparability of financial statements. Within the South African agricultural companies and processors context, this paper identified and considered eight basic transactions commonly used when buying and selling grain. It was found that there is not always a consistent accounting treatment of these transactions among industry players and therefore a best practice methodology for interpreting and applying the accounting standard was formulated for each of the eight transaction types.
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Dissertations / Theses on the topic "INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)"

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Jensen-Nissen, Lars. "IAS 32 / IAS 39 und steuerliche Gewinnermittlung Bilanzierung von Finanzinstrumenten dem Grunde nach /." Wiesbaden : Dt. Univ.-Verl, 2007. http://dx.doi.org/10.1007/978-3-8350-9526-7.

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Jensen-Nissen, Lars. "IAS 32/IAS 39 und steuerliche Gewinnermittlung : Bilanzierung von Finanzierungsinstrumenten dem Grunde nach /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015451885&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Yürek, Metin. "Hedging Strategien nach IAS 39 aus bilanzpolitischer Sicht." Hamburg Diplomica-Verl, 2007. http://www.diplom.de/katalog/arbeit/10471.

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Maucher, Matthias. "Rechnungslegung von Financial Instruments nach IAS 39 und HGB / Steuerrecht." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12103715.

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Dohrn, Matthias. "Entscheidungsrelevanz des Fair Value-Accounting am Beispiel von IAS 39 und IAS 40 /." Lohmar : Eul Verlag, 2004. http://www.gbv.de/dms/zbw/388102519.pdf.

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Schwarz, Christian. "Derivative Finanzinstrumente und hedge accounting : Bilanzierung nach HGB und IAS 39 /." Berlin : Schmidt, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015052111&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Menk, Michael Torben. "Hedge-Accounting nach IAS 39 und Alternativen auf Fair-Value-Basis." Frankfurt, M. Frankfurt-School-Verl, 2008. http://d-nb.info/994135610/04.

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Reiland, Michael. "Derecognition - Ausbuchung finanzieller Vermögenswerte : eine Analyse der Regelungen in IAS 39, SFAS 140 und FRS 5 /." Düsseldorf : IDW-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015011754&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Käufer, Anke. "Übertragung finanzieller Vermögenswerte nach HGB und IAS 39 : Factoring, Pensionsgeschäfte und Wertpapierleihen im Vergleich /." Berlin : Erich Schmidt, 2009. http://d-nb.info/994856210/04.

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Große, Jan-Velten. "Die Problematik des Hedge Accounting nach IAS 39 : Problemdiskussion und Lösungsansätze zur Entbehrlichkeit des Hedge Accounting unter Beibehaltung der gemischten Bewertung /." Lohmar : Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2923003&prov=M&dok_var=1&dok_ext=htm.

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Books on the topic "INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)"

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Bahgat, Ahmad. International accounting standards--IAS 39 accounting for financial instruments: Implementation issues and decision-making dilemma. African Development Bank, 2002.

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Scharpf, Paul. Rechnungslegung von Financial Instruments nach IAS 39. Schäffer-Poeschel, 2001.

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International Accounting Standards Committee., ed. Proposed limited revisions to international accounting standard: IAS 39 financial instruments : recognition and measurement and other related standards. International Accounting Standards Committee, 2000.

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International Accounting Standards Committee., ed. Revisions to International accounting standards: IAS 12, Income taxes, IAS 19, Employee benefits, IAS 39, Financial instruments: recognition and measurement, and other related standards. International Accounting Standards Committee, 2000.

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Book chapters on the topic "INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)"

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Friedhoff, Martin, and Jens Berger. "International Accounting Standard 39 Financial Instruments: Recognition and Measurement." In Financial Instruments. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00607-5_3.

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Conference papers on the topic "INTERNATIONAL ACCOUNTING STANDARD 39 (IAS 39)"

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Draganova, Sevdalina, and Svetlozar Stefanov. "Implementation of international accounting standard 39." In the 5th international conference. ACM Press, 2004. http://dx.doi.org/10.1145/1050330.1050408.

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