245
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Framework-Based Teaching of IFRS: The Case of Deutsche Bank Teaching Notes

&
Pages 387-397 | Received 01 Jun 2010, Accepted 01 May 2011, Published online: 11 Aug 2011

References

  • Barth , M. E. and Landsman , W. R. 2010 . How did financial reporting contribute to the financial crisis? . European Accounting Review , 19 ( 3 ) : 399 – 423 .
  • Cormier , D. , Demaria , S. , Lapointe-Antunes , P. and Teller , R. 2009 . First-time adoption of IFRS, management incentives, and value-relevance: some French evidence . Journal of International Accounting Research , 8 ( 2 ) : 1 – 22 .
  • Deutsche Bank (2006a) Annual Report. (Frankfurt Am Main: Deutsche Bank). Available at http://www.dp.com (accessed 19 January 2009).
  • Deutsche Bank (2006b) Transition Report 2006 IFRS Comparatives. (Frankfurt Am Main: Deutsche Bank). Available at http://www.db.com/ir/en/download/Transition_Report_EN_2006_IFRS.pdf (accessed 19 January 2009).
  • Deutsche Bank (2007) Annual Report (Frankfurt Am Main: Deutsche Bank). Available at http://www.db.com (accessed 19 January 2009).
  • Ernst & Young (2009) International Financial Reporting Developments IFRS 1—First-Time Adoption of International Financial Reporting Standards 30 June. (New York: Ernst & Young). Available at http://www.ey.com/Publication/vwLUAssets/IFRS_1_first-time_adoption_june09/$FILE/IFRS_1_first-time_adoptionJune09_.pdf (accessed 10 June 2010).
  • Hoogervorst , Hans . Speech The Objectives of Financial Reporting . Conference organized by the European Commission Financial Reporting and Auditing—A time for change? . February 9 2011 . Sec . Available at http://www.iasb.org (accessed 15 February 2011)
  • International Accounting Standards Board (IASB) . 1998 . “ IAS 19 ” . In Employee Benefits , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2000 . IAS 32: Financial Instruments: Disclosure and Presentation , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2003 . IFRS 1 First-time Adoption of International Financial Reporting Standards , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2009a . IFRS 9 Financial Instruments , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2009b . Exposure Draft. Financial Instruments: Amortized Cost and Impairment , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2010a . The Conceptual Framework for Financial Reporting. Chapter 1: The Objective of General Purpose Financial Reporting; Exposure Draft: The Reporting Entity , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2010b . Exposure Draft. Fair Value Measurement , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2010c . Staff Draft. Consolidated Financial Statements , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2010d . Exposure Draft. Hedge Accounting , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2011a . Exposure Draft. Asset and Liability Offsetting , London : International Accounting Standards Board .
  • International Accounting Standards Board (IASB) . 2011b . Supplementary Document. Financial Instruments: Impairment , London : International Accounting Standards Board .
  • Securities and Exchange Commission . 2008 . Final Report of the Advisory Committee on Improvements to Financial Reporting to the US SEC (Washington DC: Securities & Exchange Commission). Available at http://www.sec.gov/about/offices/oca/acifr/acifr-finalreport.pdf (accessed 10 January 2009)

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.