Essays about: "IFRS bank"

Showing result 6 - 10 of 16 essays containing the words IFRS bank.

  1. 6. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Khalil Mustafa; Victor Persson; [2017]
    Keywords : Credit risk; probability of default; logistic regression;

    Abstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE

  3. 7. Estimating expected lifetime of revolving credit facilities in an IFRS 9 framework

    University essay from Lunds universitet/Matematisk statistik

    Author : Jonas Berglund; [2016]
    Keywords : Mathematics and Statistics;

    Abstract : This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. READ MORE

  4. 8. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
    Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

    Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

  5. 9. Evaluation of the Quality of Bank Accounting Data: Evidence from Equity, Bond and CDS Markets

    University essay from Göteborgs universitet/Graduate School

    Author : Savvas Papadopoulos; [2013-07-02]
    Keywords : accounting quality; relevance; banks; loan loss provisions; equity; bonds; CDS; IFRS; US GAAP;

    Abstract : The financial crisis has raised again the importance of financial reporting in the banking sector. The core role of banks in the financial crisis stimulated the discussion and the analysis regarding the bank accounting quality. READ MORE

  6. 10. Credit Value Adjustment

    University essay from Lunds universitet/Matematisk statistik

    Author : Johan Ahlberg; [2013]
    Keywords : Basel III; Bilateral CVA; Counterparty credit risk; Credit value adjustment; CVA; CVA capital charge; DVA; OTC derivatives.; Mathematics and Statistics;

    Abstract : In this thesis the topic Counterparty Credit Risk in OTC derivative transactions is described and the pricing component arising from it, i.e., the Credit Value Adjustment (CVA), is discussed. READ MORE