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; Uppsala universitet/Företagsekonomiska institutionen


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. The

data is primarily collected through a web survey where all of Nordic banks and credit

institutes with a minimum book value of total assets of euro 1 billion, are invited to


The presentation of the collected data from the web survey is reported relative frequencies in

tables. The analysis is carried out with the assistance of the theoretical framework consisting

of Positive Accounting Theory and Agency Theory. The conclusion of the thesis is that how

the level of information in the implementation process is interpreted and perceived can affect

comparability in accounting negatively due to the room for subjective interpretations.


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