Essays about: "Level 3 and IFRS 7"
Found 3 essays containing the words Level 3 and IFRS 7.
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1. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016
University essay from Södertörns högskola/FöretagsekonomiAbstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE
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2. Mark-to-Model - An Explanation of the Choice and Relative Use
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE
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3. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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
