Essays about: "IFRS 9 market"

Found 3 essays containing the words IFRS 9 market.

1. 1. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

   Author : Oskar Duan; Iuliana Tornea; [2022]
   Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

3. 2. Regulated Booked Values or Macroeconomics?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Nikolaos Karabelas; Tim Vindehall; Simon Wallin; [2021]
   Keywords : Value Relevance; IFRS; OMXS30; Booked Values; Ohlson model; Business and Economics;

   Abstract : Title: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the market value of companies listed on the OMX Stockholm 30 Index during the period of 2005-2020? Purpose: The purpose of this study is to investigate the potential effects of IFRS implementations on the value relevance of booked values over time, and furthermore study if macroeconomic factors are better than booked values in predicting stock market values, on the OMXS30. Methodology: Quantitative Research based on 432 annual reports as well as financial and macroeconomic data. READ MORE

4. 3. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

   University essay from Göteborgs universitet/Graduate School

   Author : Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
   Keywords : IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

   Abstract : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. READ MORE