Essays about: "fair-value hierarchy"

Showing result 1 - 5 of 8 essays containing the words fair-value hierarchy.

1. 1. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

3. 2. Classification of Financial Instruments

   University essay from KTH/Matematisk statistik

   Author : Andreas Lindberg; [2019]
   Keywords : IFRS; Financial instruments; Classification; Fair value; Fair value hierarchy; Autocall; Swap; European option; Asian option; Implied volatility; Correlation; Market activity; Interest rates;

   Abstract : In this thesis a general framework and accompanying guidelines for how to classify financial instruments within the fair value hierarchy (included within IFRS 13) is presented. IFRS 13 introduces a broad and loosely defined regulation of how to classify a financial instrument which leaves room for misinterpretation and uncertainties. READ MORE

4. 3. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

   University essay from Umeå universitet/Företagsekonomi

   Author : Jonathan Yarnold; Marko Ravlic; [2014]
   Keywords : IFRS 13; IAS 40; investment decisions; fair value accounting; investor; disclosure requirements; and fair value hierarchy.;

   Abstract : With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. READ MORE

5. 4. The Relevance of Fair Value Accounting and the Merits of Transparency

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Petya Hristova Yalamova; Erik Kuritzen; [2013]
   Keywords : Fair value accounting; Value relevance; Management discretion; SFAS 157; Fair value hierarchy;

   Abstract : The outburst of the financial crisis in late 2007 in the US coincided with a wave of new accounting regulations related to Fair Value Accounting. One of the new standards, SFAS 157, introduced new disclosure requirements related to the way fair values should be estimated and thus had a significant impact over the financial reports of banks and other financial institutions. READ MORE

6. 5. Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks

   University essay from Företagsekonomiska institutionen

   Author : Christoffer Sjödin; Sverker Gustafsson; [2012]
   Keywords : fair-value hierarchy; decision making; heuristics; decision aids; number of judges; experience and knowledge;

   Abstract : The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. READ MORE