Zpět na vyhledávání

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
 

Keywords

IFRS 9 Fair Value Accounting Financial Crisis Expected Credit Loss model Incurred Credit Loss model IAS 39.
 
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

Cite this text

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 fakulta
Složka Reference to the local database directory of the institution