Zur Zweckadäquanz der IFRS-Rechnungslegung als Informationsinstrument für die Bankenaufsicht

In this study, the author deals with the reform measures in banking regulation initiated in the aftermath of the financial crisis, while also analysing existing links between IFRS accounting and prudential capital requirements, the leverage ratio and liquidity requirements. Following on from this, he examines the appropriateness of IFRS accounting rules for financial instruments with regard to their use in prudential risk ratios. The book also contains recommendations for a more resilient banking industry.