Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements
Author:
Publisher
Informa UK Limited
Subject
Finance,Accounting,Business and International Management
Link
http://www.tandfonline.com/doi/pdf/10.1080/17449480.2011.574409
Reference17 articles.
1. Mark-to-market accounting and liquidity pricing
2. Bank of International Settlements. 2009. An assessment of financial sector rescue programmes.BIS Papers, July
3. Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
4. Earnings management to avoid earnings decreases and losses
5. The Use of Fair Value in IFRS
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