Essays about: "fair value accounting financial instrument"

Found 4 essays containing the words fair value accounting financial instrument.

  1. 1. Fair Value Measurement of Liabilities under Financial Distress - A Theoretical Perspective

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Martin Lindqvist; Daniel Klint; [2014]
    Keywords : Accounting Theory; Fair Value Measurement; IFRS 13; Financial Distress; Liabilities;

    Abstract : We study the effects of financial distress on fair value measurement of liabilities from a theoretical perspective. We identify assumptions underlying fair value measurement in IFRS standards and by employing a theoretical framework, five issues with these assumptions under a condition of financial distress are identified. READ MORE

  3. 2. The fall of HQ Bank AB - from an accounting perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jessica Broström; Per-Johan Franck; [2012-06-11]
    Keywords : HQ; active market; observable market data; fair value accounting.;

    Abstract : Background and problem: In August 2010, HQ Bank’s license was revoked by the SFSA (sw. Finansinspektionen). One of the reasons for the SFSA to revoke the license was HQ Bank’s valuation of the financial instruments. Mr. READ MORE

  4. 3. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Stefan Linnér; Erik Olmsäter; [2011-06-22]
    Keywords : Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

    Abstract : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. READ MORE

  5. 4. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

    University essay from Institutionen för ekonomi

    Author : Stephanie Schneider; [2008]
    Keywords : IAS 39; Fair Value Accounting; Fair Value Option;

    Abstract : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. READ MORE