Vertreter von Wissenschaft und Praxis kritisieren in zunehmendem Maße die unzureichenden gesetzlichen Vorschriften zur handelsrechtlichen Rechnungslegung von derivativen Finanzinstrumenten bei Banken in Deutschland.
Anhand eines internationalen Vergleichs der Vorschriften von Deutschland, Japan und den united states weist Liane Schirmer nach, dass sich die deutschen Vorschriften zusehends von der Weiterentwicklung der internationalen Rechnungslegungsstandards abkoppeln. Die Autorin unterzieht die Vergleichsergebnisse einer kriteriengestützten Wertung aus Anteilseigner- und Gläubigersicht und plädiert für die Einführung der Fair-Value-Rechnungslegung von Finanzderivaten bei deutschen Banken de lege ferenda.
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