Theses 

Fair value accounting for financial instruments under IFRS: before and after the financial crisis. Evidence from the United Kingdom – Ing. Natia Vatsadze

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Masarykova univerzita

Ekonomicko-správní fakulta

Magisterský studijní program / obor:
Finance a účetnictví / Finance (angl.)

Ing. Natia Vatsadze

Diplomová práce

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 impacts on banking sector. Meanwhile, in practical part was studied the Barclays PLC Bank’s annual report and the raw data from Bloomberg to illustrate the bank’s financial stability in critical period and its reaction to the new regulations. Further, was conducted the empirical study based on historical actuals and estimated levels of exposure of chosen onbalance sheet items and their collaterals for the bank and its results were extrapolated to enumerate the possible consequences of implementing Excepted Credit Loss model.

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

Jazyk práce: angličtina

Obhajoba závěrečné práce

  • Obhajoba proběhla 21. 6. 2017
  • Vedoucí: Ing. Oleksandra Lemeshko
  • Oponent: Ing. Roman Skalický

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Nahoru | Aktuální datum a čas: 15. 12. 2017 11:10, 50. (sudý) týden

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