Sökning: "Stefan Linnér"

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  1. 1. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Stefan Linnér; Erik Olmsäter; [2011-06-22]
    Nyckelord :Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

    Sammanfattning : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. LÄS MER