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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
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2015 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

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. The

data is primarily collected through a web survey where all of Nordic banks and credit

institutes with a minimum book value of total assets of euro 1 billion, are invited to

participate.

The presentation of the collected data from the web survey is reported relative frequencies in

tables. The analysis is carried out with the assistance of the theoretical framework consisting

of Positive Accounting Theory and Agency Theory. The conclusion of the thesis is that how

the level of information in the implementation process is interpreted and perceived can affect

comparability in accounting negatively due to the room for subjective interpretations.

 

Place, publisher, year, edition, pages
2015. , 36 p.
Keyword [en]
IFRS 9, expected credit loss model, comparability, implementation, positive accounting theory, agency theory
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:uu:diva-260320OAI: oai:DiVA.org:uu-260320DiVA: diva2:846851
Subject / course
Business Studies
Educational program
Bachelor Programme in Business and Economics
Supervisors
Available from: 2015-08-21 Created: 2015-08-18 Last updated: 2015-08-21Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf