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IAS 39 till IFRS 9: En undersökning om dess effekt gällande det egna kapitalet samt hur det olika branscherna påverkats i övergången gällande förväntade kreditförluster
Södertörns högskola, Institutionen för samhällsvetenskaper, Företagsekonomi.
Södertörns högskola, Institutionen för samhällsvetenskaper, Företagsekonomi.
2018 (svensk)Independent thesis Basic level (degree of Bachelor), 180 hpOppgave
Abstract [en]

The purpose of this essay is to investigate the effect of the transition from IAS 39 to IFRS 9, as to how the equity has been affected by expected credit losses and how the different branches were affected. The data has been taken from Nasdaq Nordic STO from the companies financial reports and the course of action has been through a quantitative method. The transition has had an effect on categorizing, valuation and impairment when it comes to accounting financial instruments. Total of 321 companies were tested to see how the transition had effected the equity. Total 33 companies were affected and most of them were active in the branch of finance. 

sted, utgiver, år, opplag, sider
2018. , s. 81
Serie
Examensarbete
Emneord [sv]
IFRS9
HSV kategori
Identifikatorer
URN: urn:nbn:se:sh:diva-37349OAI: oai:DiVA.org:sh-37349DiVA, id: diva2:1280706
Fag / kurs
Business Studies
Uppsök
Social and Behavioural Science, Law
Veileder
Examiner
Tilgjengelig fra: 2019-01-21 Laget: 2019-01-20 Sist oppdatert: 2019-01-21bibliografisk kontrollert

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