[automatically translated] This work provides a first recognition of the effects that the adoption of international accounting standards by the banking companies involved, from one point of view is strictly accounting and organizational. In particular, the principles governing the accounting treatment and disclosure of balance sheet items of a financial nature, and therefore IAS 32, IAS 39 and IFRS 7. In the first part of the work on the news have been exposed have been analyzed introduced by these principles, giving particular importance to the criterion of fair value and the different treatment of derivative instruments compared to the previous accounting practice. In the second part it proceeded to make an analysis of the disclosure requirements of IFRS 7. The treatment was completed by the analysis of changes induced in the explanatory notes of the structure drawn up by the merchant bank Efibanca following the adoption of international accounting standards. In the final phase of the research is an analysis of a document drawn up by the Treasury Division Funding and derivatives Efibanca - "Brochure IAS 39 Project Advisory" - with the intention of illustrating the ways in which this investment bank has adequate the new accounting rules.
|Number of pages||198|
|ISBN (Print)||978 88 85333 80 2|
|Publication status||Published - 2008|