Essays about: "Niklas Rådström"

Found 1 essay containing the words Niklas Rådström.

  1. 1. The implications of IFRS 9 – for Equity Analysts

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Neil Eriksson; Niklas Rådström; [2019]
    Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

    Abstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE