Sökning: "louise klefvenberg"

Hittade 2 uppsatser innehållade orden louise klefvenberg.

  1. 1. Basel III - Evidence from Sweden Possible implications of Basel III on capital structure of companies in the Industrial Goodssector

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :LOUISE KLEFVENBERG; MADELEINE MANNEHED; [2017]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  3. 2. IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Louise Klefvenberg; Viktoria Nordlander; [2015]
    Nyckelord :IFRS 9; expected credit loss model; comparability; implementation; positive accounting theory; agency theory;

    Sammanfattning : This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. LÄS MER