Working Papers in Accounting Valuation Auditing No. 2009-5
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of measuring and disclosing the market risks by the publicly traded companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008.
Risikoberichterstattung IFRS 7 Internationale Rechnungslegung Marktpreisrisiken Finanzrisiken Value at Risk Sensitivitätsanalyse Publizitätsverhalten Risikomanagement Monte-Carlo Simulation Kapitalmarkt Risk reporting Market Risk Sensitivity Analysis Value at Risk Disclosure Risk Management Monte-Carlo Simulation IFRS 7