Die Abbildung des Kreditrisikos im Jahresabschluss der Kreditinstitute nach HGB und IFRS

The presentation of credit risk in the annual financial statements of credit institutions in accordance with the HGB and IFRS is by no means a new topic, but certainly a highly topical one. Based on a fundamental overview of banking risks in general and credit risk in particular, this book presents both commercial law and international accounting standards with regard to credit risk accounting. In the field of commercial accounting, it examines further alternative procedures, such as dynamic provisioning, on the basis of a well-founded overview of current regulations. Its examination of international accounting focuses on the new impairment model of the IFRS 9. The book provides a sound overview of the various concepts for depicting credit risk in the annual financial statements of credit institutions and is therefore of particular interest to economists and accounting experts.