IFRS, Fair Value and Corporate Governance: The Impact on Budgets, Balance Sheets and Management Accounts

By Dimitris N. Chorafas

List of Figures

Chapter 1: New Rules of Competition and Accounting Standards

Figure 1.1: Management's intent is a dominant force in valuing the company's inventoried assets and liabilities (A&L) positions

Figure 2.1: Delivery vs payment means that we do the operation simultaneously on four books which are databased
Figure 2.2: Interactive frames of reference for total risk management which require forward-looking accounting standards
Figure 2.3: Major risk management components are an exercise in reliability
Figure 2.4: Typical interactions of complex subsystems, targeting reliable financial reporting
Figure 2.5: All systems, all products, and all entities go through a U-curve transition in mortality

Figure 3.1: Four-year trend (2000 2004) in capital ratio by big banks in Euroland

Figure 4.1: Risk and return are correlated nonlinearly. Investors must appreciate the shape of the risk and return curve
Figure 4.2: A possibility theory distribution timeplan for driving from Monte Carlo to Lucerne over Gotthard
Figure 4.3: Classes of trading book positions with no active reference market ( Source Statistics by Basel Committee on Banking Supervision)

Figure 5.1: Different accounting rules address the way in which a financial instrument is handled
Figure 5.2: Value at risk exposure of major investment banks in the 2002 2004 timeframe
Figure 5.3: Nikkei 225 index performance in the 1999 2004 timeframe
Figure 5.4: How investors in 'interesting defensive alternatives' have...

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