Essays about: "LOUISE KLEFVENBERG"

Found 2 essays containing the words LOUISE KLEFVENBERG.

  1. 1. Basel III - Evidence from Sweden Possible implications of Basel III on capital structure of companies in the Industrial Goodssector

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : LOUISE KLEFVENBERG; MADELEINE MANNEHED; [2017]
    Keywords : ;

    Abstract : .... READ MORE

  3. 2. IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Louise Klefvenberg; Viktoria Nordlander; [2015]
    Keywords : IFRS 9; expected credit loss model; comparability; implementation; positive accounting theory; agency theory;

    Abstract : This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. READ MORE