Fair value accounting for financial instruments under IFRS: before and after the financial crisis. Evidence from the United Kingdom – Ing. Natia Vatsadze
Ing. Natia Vatsadze
Master's thesis
Fair value accounting for financial instruments under IFRS: before and after the financial crisis. Evidence from the United Kingdom
Fair value accounting for financial instruments under IFRS: before and after the financial crisis. Evidence from the United Kingdom
Abstract:
The thesis investigates the Fair Value Accounting for financial instruments before and after the financial crisis. It covers the complicated issues about FVA and explains the necessity of conversion from IAS 39 to IFRS 9. The main issues that are demonstrated in theoretical part of the thesis are discussion about the credibility of FVA, the detailed overview of IFRS 9 three-phase approach and its excepting …more
Language used: English
Date on which the thesis was submitted / produced: 12. 5. 2017
Identifier:
https://is.muni.cz/th/hafvr/
Thesis defence
- Date of defence: 21. 6. 2017
- Supervisor: Ing. Oleksandra Lemeshko
- Reader: Ing. Roman Skalický
Citation record
ISO 690-compliant citation record:
VATSADZE, Natia. \textit{Fair value accounting for financial instruments under IFRS: before and after the financial crisis. Evidence from the United Kingdom}. Online. Master's thesis. Brno: Masaryk University, Faculty of Economics and Administration. 2017. Available from: https://theses.cz/id/qr1cm8/.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakultaMasaryk University
Faculty of Economics and AdministrationMaster programme / field:
Finance and Accounting / Finance (eng.)
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