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Accounting in Europe Volume 8, 2011 - Issue 1
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Research Articles

Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements

Peter Fiechter Department of Business Administration, University of Zurich, SwitzerlandCorrespondence[email protected]
Pages 49-67 | Published online: 31 May 2011

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Abiot Tessema. (2023) Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition. Accounting in Europe 0:0, pages 1-21.
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Manuel Becker & Simon Linder. (2021) The unintended consequences of regulatory import: the Basel Accord’s failure during the financial crisis. Journal of European Public Policy 28:2, pages 248-267.
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Vera Palea. (2018) Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union. Accounting Forum 42:3, pages 248-260.
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Articles from other publishers (28)

Khouloud Ben Ltaief & Hanen Moalla. (2023) The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks. Journal of Financial Reporting and Accounting.
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Kun Jiang & Susheng Wang. (2023) Survival tactics for distressed firms in emerging markets. Asia Pacific Journal of Management.
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KIRSTEN SCHMIDT, FELIX NOTH & LENA TONZER. (2021) A Note of Caution on Quantifying Banks' Recapitalization Effects. Journal of Money, Credit and Banking 54:4, pages 1123-1133.
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Hyungjin Cho, Ju Ryum Chung & Young Jun Kim. (2021) Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea. Pacific-Basin Finance Journal 67, pages 101517.
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Susanne Preuss & Roland Königsgruber. (2021) How do corporate political connections influence financial reporting? A synthesis of the literature. Journal of Accounting and Public Policy 40:1, pages 106802.
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Bae, Lee & Kim. (2019) Does Fixed Asset Revaluation Build Trust between Management and Investors?. Sustainability 11:13, pages 3700.
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Ana Isabel Lopes & Mariana Lopes. (2019) Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements. Meditari Accountancy Research 27:1, pages 91-124.
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Ada Sneekes, Georgios Georgakopoulos, Alexandros Sikalidis & Maria Rodosthenous. 2019. Corporate Social Responsibility. Corporate Social Responsibility 1103 1134 .
Isabel Argimón, Michel Dietsch & Ángel Estrada. (2018) Prudential filters, portfolio composition at fair value and capital ratios in European banks. Journal of Financial Stability 39, pages 187-208.
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Badreddine Hamdi & Tarek Mejri. (2017) La pertinence de l’information comptable en juste valeur dans le contexte de la crise financière : le cas de l’industrie bancaire européenne. Comptabilité Contrôle Audit Tome 23:3, pages 29-62.
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Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell & Annelies Renders. (2017) The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies 22:4, pages 1698-1731.
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Dora P. Quintero. (2016) Los riesgos generados por el uso de los derivados financieros y la normativa internacional contable. Contaduría Universidad de Antioquia:69, pages 173-185.
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VIRAL V. ACHARYA & STEPHEN G. RYAN. (2016) Banks’ Financial Reporting and Financial System Stability. Journal of Accounting Research 54:2, pages 277-340.
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Giuseppe Sannino, Gianluca Ginesti & Carlo Drago. (2015) Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks. FINANCIAL REPORTING:2, pages 115-140.
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Fakhroddin Mohammadrezaei, Norman Mohd-Saleh & Bahman Banimahd. (2013) The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria. International Journal of Disclosure and Governance 12:1, pages 29-77.
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Chee Yeow Lim, Chu Yeong Lim & Gerald J. Lobo. (2013) IAS 39 reclassification choice and analyst earnings forecast properties. Journal of Accounting and Public Policy 32:5, pages 342-356.
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Guoxiang Song. (2012) Can accounting rules be made neutral for bank capital regulation?. Journal of Governance and Regulation 1:3, pages 27-35.
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Roland Koenigsgruber & Susanne Preuss. (2019) How Do Corporate Political Connections Influence Financial Reporting? A Theory-Building Review of the Literature. SSRN Electronic Journal.
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Viral V. Acharya & Stephen G. Ryan. (2016) Bankss Financial Reporting and Financial System Stability. SSRN Electronic Journal.
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Isabel Argimmn, Angel Estrada & Michel Dietsch. (2016) Prudential Filters, Portfolio Composition and Capital Ratios in European Banks. SSRN Electronic Journal.
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Viral V. Acharya & Stephen G. Ryan. (2015) Bankss Financial Reporting and Financial System Stability. SSRN Electronic Journal.
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Oana Maria Georgescu. (2014) Effects of Fair - Value Relaxation during a Crisis: What are the Costs and Benefits? Evidence from the Reclassification of Financial Securities. SSRN Electronic Journal.
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Lawrence J. Trautman. (2014) Personal Ethics & the U.S. Financial Collapse of 2007-08. SSRN Electronic Journal.
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Masatsugu Sanada & Masaki Kusano. (2014) The Legitimacy of Global Accounting Standards in the Wake of the Financial Crisis. SSRN Electronic Journal.
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Chee Yeow Lim, Chu Yeong Lim & Gerald J. Lobo. (2012) IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties. SSRN Electronic Journal.
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Guoxiang Song. (2012) Can Accounting Rules Be Made Neutral for Bank Capital Regulation?. SSRN Electronic Journal.
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Qiang Guo & Maliza Matovu. (2012) The Impact of Accounting Regulatory Change on Banks: A Study on the Reclassification of Financial Assets. SSRN Electronic Journal.
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Muhammad Umar Draz. (2011) Empirical Relationship of Global Financial Crises and Accounting Reforms in Pakistan: The Implications for Future. SSRN Electronic Journal.
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