Essays about: "IFRS bank"

Showing result 11 - 15 of 16 essays containing the words IFRS bank.

  1. 11. Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry

    University essay from Företagsekonomiska institutionen

    Author : Alexandros Tsitinidis; Kenneth Duru; [2013]
    Keywords : Earnings Management; Income Smoothing; Financial reporting standards; Loan Loss Provisions; Managerial Incentives;

    Abstract : Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). READ MORE

  3. 12. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Martin Bergström; Patrick Åkesson; [2011-06-29]
    Keywords : ;

    Abstract : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. READ MORE

  4. 13. IFRS 7: Disclosure of Financial Instruments Do European banks comply with the new standard in terms of credit risk and risk management?

    University essay from Karlstads universitet

    Author : GIAN CARLO DE LA PAZ; SVEN STECK; [2011]
    Keywords : Disclosure; Financial Reporting; IFRS7; Investor Confidence; Total Shareholder Return;

    Abstract : With the increasing complexity of banking operations, the demand for extensive disclosure has advanced over the years. In 2007, the International Accounting Standards Board (IASB) has consolidated and expanded disclosure requirements related to financial instruments in IFRS7. READ MORE

  5. 14. 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

  6. 15. Swedbank's implementation process of IFRS

    University essay from IHH, Företagsekonomi

    Author : Jenny Olsson; Veronica Karlsson; Maria Muravskaya; [2007]
    Keywords : IAS 39; IFRS; IAS; Fair Value Option; Implementation process; Swedbank;

    Abstract : Sammanfattning Bakgrund: En ökad handel över nationsgränserna har skapat en efterfrågan på ett internationellt redovisningsspråk. IASB har därför skapat ett set med högkvalitativa internationella redovisningsstandarder. READ MORE