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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
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
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. 

Place, publisher, year, edition, pages
2018. , p. 81
Series
Examensarbete
Keywords [sv]
IFRS9
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-37349OAI: oai:DiVA.org:sh-37349DiVA, id: diva2:1280706
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-01-21 Created: 2019-01-20 Last updated: 2019-01-21Bibliographically approved

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fulltext(788 kB)51 downloads
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120de384403eb98ac49c90415067c6bbf43d57263a60f97bff6817a1c43e9dea6f56d5997457a560fbda62c6aa3811acb74c1ca56a4ca7116d3009f651f79b2e
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf