The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status

Peter Fiechter, Wayne R. Landsman*, Kenneth Peasnell, Annelies Renders

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)1698-1731
JournalReview of Accounting Studies
Issue number4
Publication statusPublished - Dec 2017


  • Too important to fail
  • Fair value accounting
  • Bank regulation
  • Financial crisis

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