Essays about: "Daniel Klint"

Found 1 essay containing the words Daniel Klint.

  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