Sökning: "FVOCI option"

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  1. 1. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
    Nyckelord :IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

    Sammanfattning : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. LÄS MER