Essays about: "Mortgage rate discount"

Found 2 essays containing the words Mortgage rate discount.

1. 1. Forecasting household consumption - A non-linear approach

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Eric Ramstedt; [2014]
   Keywords : Household consumption; Mortgage rate discount; Non-linear forecasting;

   Abstract : This paper aims at improving the forecasting capabilities of the household consumption model currently in use by the National Institute of Economic Research. The mortgage discount, calculated as the difference between the banks' official mortgage rates and the rates that the households actually pay, is added in both a linear and a non-linear fashion as an explanatory variable to an existing model based on the permanent income hypothesis. READ MORE

3. 2. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Frida Martinsson; Kristina Edqvist; [2013-06-12]
   Keywords : IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

   Abstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE