Sökning: "Svante Carlsson"

Hittade 1 uppsats innehållade orden Svante Carlsson.

  1. 1. Klassificering och värdering av finansiella instrument : Ett tillförlitlighetsperspektiv

    Kandidat-uppsats, Örebro universitet/Handelshögskolan vid Örebro Universitet

    Författare :Svante Engquist; Helene Ellingsen; Andreas Carlsson; [2012]
    Nyckelord :finansiella instrument; IFRS 9; IAS 39; tillförlitlighet; kvalitativa kriterier;

    Sammanfattning : During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. LÄS MER