Sökning: "reclassification"

Visar resultat 26 - 28 av 28 uppsatser innehållade ordet reclassification.

  1. 26. Reclassifications of financial intstruments in the Nordic countries : The effects of the reclassification amendments on Nordic banks financial statements of 2008 and 2009

    Magister-uppsats, IHH, Redovisning och finansiering

    Författare :Madeleine Sturk; Marina Valkonen Evertsson; [2010]
    Nyckelord :Asset-backed securities; collateralized debt obligations; fair-value; financial instruments; IAS 32; IAS 39; IFRS 7; amendments to IAS 39 IFRS 7; mortgage-backed securities; global financial crisis of 2008 09.;

    Sammanfattning : Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. LÄS MER

  3. 27. Impacts brought by reclassification of financial assets: A study on the application of new amendments to

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Qiang Guo; Maliza Matovu; [2009-08-24]
    Nyckelord :Reclassification; Financial assets; Disclosure; Bank characteristics;

    Sammanfattning : .... LÄS MER

  4. 28. Metoder för prediktion av kardiovaskulär sjukdom med njurfunktionen

    Magister-uppsats, Lunds universitet/Statistiska institutionen

    Författare :Ronnie Pingel; [2008]
    Nyckelord :discrimination; calibration; cardiovascular risk; Cox-regression; Statistics; operations research; programming; actuarial mathematics; Statistik; operationsanalys; programmering; aktuariematematik; Mathematics and Statistics;

    Sammanfattning : This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C. The results are ambigious. LÄS MER