Essays about: "Viktoria Nordlander"
Found 1 essay containing the words Viktoria Nordlander.
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1. 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 institutionenAbstract : 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
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