Essays about: "financial instrument accounting"

Showing result 1 - 5 of 8 essays containing the words financial instrument accounting.

  1. 1. Valuation of Additional Tier-1 Contingent Convertible Bonds (AT1 CoCo) : Accounting for Extension Risk

    University essay from KTH/Matematisk statistik

    Author : Karl Larsson; [2020]
    Keywords : Extension Risk; AT1; CoCo; Contingent Convertible; Bonds; Valuation; Financial Mathematics; Hybrid Capital; Förlängningsrisk; AT1; CoCo; Contingent Convertible; Obligationer; Värdering; Finansiell matematik; Hybridkapital;

    Abstract : The investment and financing instrument AT1, or Contingent Convertible bond, has become popular in the post-crisis capital markets, prompting interest and research in the academic world. The instrument's debt definition but equity boosting properties makes it rather extraordinary, and its stochastic features makes multiple mathematical valuation methodologies relevant, especially with regard to the risk of extending the call date of the instrument. READ MORE

  3. 2. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

    University essay from Göteborgs universitet/Graduate School

    Author : Osama Masri; Daniel Mörner; [2017-08-09]
    Keywords : Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

    Abstract : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. READ MORE

  4. 3. 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

  5. 4. 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

  6. 5. Moving average - Valuation of Inventories : An empirical study of four manufacturing companies

    University essay from Handelshögskolan vid Umeå universitet

    Author : Robin Wännström; [2012]
    Keywords : Moving average; standard cost; SAP; hedging; exchange rates.;

    Abstract : Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. READ MORE