Sökning: "Sergejs Gogolis"

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  1. 1. Implementation of IAS 39 by Swedish Banks : Interest Rate Swaps in Hedging Applications

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Robert Görgin; Sergejs Gogolis; [2005]
    Nyckelord :IAS 39; Hedging; Interest Rate Swaps; Banking; Fair Value; Financial Instruments;

    Sammanfattning : In 2005, all groups listed on European stock exchanges are required to prepare their consolidated financial statements according to International Financial Reporting Standards (IFRS). IFRS are different from local regulations across Europe in many aspects, and observers expect the transition process thorny and resource-draining for the companies that undertake it. LÄS MER