Band 66, Heft 3

This article discusses the consequences of the recently introduced German accounting convention implementation law (BilRUG) on the financial statement of cooperative firms. Furthermore the consequences of the repeal of the extraordinary result on revenue ratios will be of particular interest.

There is an ongoing debate about whether a permanent deterioration in the revenue of banks could be the result of the remaining low interest rate or not. Against this background this article wants to examine how the results of cooperative and savings banks have developed during the last years and how the changed regulatory framework affected negative results of the banks.