| 中文摘要 | 第5-7页 |
| 英文摘要 | 第7-16页 |
| Introduction | 第17-23页 |
| Chapter One-The bank balance sheet | 第23-62页 |
| 1.1 The Balance sheet | 第23-31页 |
| 1.2 The Financial Instruments | 第31-37页 |
| 1.3 The Financial Instruments in the Italian legal system | 第37-42页 |
| 1.4 How to prepare a U.S. financial statement | 第42-52页 |
| 1.5 How to prepare an Italian bank balance sheet | 第52-61页 |
| 1.6 Conclusions | 第61-62页 |
| Chapter two-Accounting principles, fair value and impairment test in theAmerican system and in the European/Italian system | 第62-84页 |
| Introduction | 第62-63页 |
| 2.1 Impairment test | 第63-67页 |
| 2.1.1 Identification of the loss | 第64-65页 |
| 2.1.2 Determination of the loss and calculation of the recoverable amount | 第65页 |
| 2.1.3 Configuration of the Cash Generating Unit (CGU) | 第65-66页 |
| 2.1.4 Determination and allocation of the loss for the reduction of the value of single activities | 第66-67页 |
| 2.2 IAS, GAAP US, OIC | 第67-82页 |
| 2.2.1 IAS/IFRC | 第67-68页 |
| 2.2.2 US GAAP | 第68-70页 |
| 2.2.3 Main analogies and differences between the IAS and the US GAAP | 第70-80页 |
| 2.2.4 OIC | 第80-82页 |
| 2.3 The problem of devaluation in the bank balance sheet | 第82-84页 |
| Chapter three-Empirical analysis of the two banks balance sheets | 第84-110页 |
| Introduction | 第84页 |
| 3.1 Group Montepaschi Siena | 第84-98页 |
| 3.1.1 Structure of the reclassified financial statement of Group Montepaschi Siena | 第85-89页 |
| 3.1.2 Profitability indexes (ROA, ROE, ROI) | 第89-90页 |
| 3.1.3 Management Indicators | 第90-91页 |
| 3.1.4 Impairment test | 第91-96页 |
| 3.1.5 Results of the Impairment Test | 第96页 |
| 3.1.6 Sensitivity Analysis of the results of the Impairment Test compared to the variations of the basic premises. | 第96页 |
| 3.1.7 Empirical analysis | 第96-98页 |
| 3.2 The balance sheet of BNY Mellon | 第98-108页 |
| 3.2.1 Evaluation of the balance sheet entries | 第102-108页 |
| 3.2.2 Empirical analysis | 第108页 |
| 3.3 Differences between the two evaluation systems | 第108-110页 |
| Conclusions | 第110-119页 |
| Bibliography | 第119-125页 |
| Links | 第125-126页 |
