Sökning: "fair value option"

Visar resultat 11 - 15 av 31 uppsatser innehållade orden fair value option.

  1. 11. 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

  3. 12. Modeling implied correlation matrices using option prices

    Master-uppsats, KTH/Matematisk statistik

    Författare :Sofie Eklund; Randa Estaifo; [2018]
    Nyckelord :;

    Sammanfattning : In the process of calculating a fair value it is preferable to price the asset from observable market data. Some assets are valued using variables which can not be directly observed in the market but are instead implied from observable market data. One such variable is the correlation between assets. LÄS MER

  4. 13. K3 eller frivillig tillämpning av IFRS? : En komparativ studie mellan redovisning av finansiella tillgångar ur ett intressentperspektiv

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Rebecca Rönnberg Persson; Julia Andersson; [2018]
    Nyckelord :IFRS 9; K3s chapter 11; accounting; impairment; measurement; classification; qualitative characteristics; stakeholder theory; financial instruments; financial assets.; IFRS 9; K3s kapitel 11; redovisning; nedskrivning; värdering; klassificering; kvalitativa egenskaper; intressentteori; finansiella instrument; finansiella tillgångar;

    Sammanfattning : Efter den globala finanskrisen år 2008 riktades en stor kritik mot standarden IAS 39 Finansiella instrument: Redovisning och värdering. Denna kritik grundade sig i att standarden var allt för komplicerad. Detta påpekades redan vid dess publicering år 1999. LÄS MER

  5. 14. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Jasmina Fredelind; Matilda Hellman; [2017]
    Nyckelord :accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

    Sammanfattning : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. LÄS MER

  7. 15. Extracting volatility smiles from historical spot data

    Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Emil Larsson; [2017]
    Nyckelord :Monte Carlo option pricing; empirical volatility smile; Business and Economics;

    Sammanfattning : The Black-Scholes model has been the fundamental framework for option pricing since its publication 1973, but it is known to have shortcomings. To correct for this, plenty of research in option pricing theory has been focused on calibrating a stochastic process to match asset behavior in the financial markets better than the geometric Brownian motion that Black-Scholes assume describe asset behaviour justly. LÄS MER