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
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...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Företagsekonomiska institutionen
2015
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260320 |