2012-02-08Diskussionspapier
Fair Value Reclassifications of Financial Assets during the Financial Crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly ...