Accounting mismatch

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Accounting mismatch is an inconsistent evaluation of the assets and liabilities side of a balance sheet according to IAS / IFRS .

For example, it occurs when the assets (e.g. investments) are valued at fair value and the liabilities (e.g. liabilities) are valued at amortized cost. If the market interest rate changes, the change only affects the assets side and the liabilities side remains unchanged, although the fair value of the liabilities has also changed.

literature

  • David Grünberger: IFRS 2009. A systematic practical guide . Verlag Neue Wirtschaftsbriefe NWB, Herne 2009, ISBN 978-3-482-52247-5 .