Change search
ReferencesLink to record
Permanent link

Direct link
En studie om införandet av expected loss model: - En mer tillförlitlig och relevant metod för nedskrivning av finansiella tillgångar?
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.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues. This study examines this model and divides it into three divisions - classification of the assets, estimation procedure and disclosures. Reasearch has been conducted through in-depth interviews with practitioners within the accounting profession. The information gathered from the respondents have been analyzed using prior research that is considered closely linked to the model and the international accounting standardsetters IASBs and FASBs qualitiative characteristics, relevance and reliability. The conclusion is that the proposed model is deemed relevant even if it is difficult to reach high reliability as a consequense of the models high level of uncertainty, subjectivity and flexibility from a management perspective. To ensure sufficient capital reserves, despite the possibly low reliability, the model should be of conservative nature. Disclosures will continue to play an important role in conveying assumptions and minimizing manipulation if they can be presented in a comprehensive manner. 

Place, publisher, year, edition, pages
2011. , 42 p.
Keyword [sv]
Nedskrivning, expected loss model, IFRS 9, relevans, tillförlitlighet, konservatism, uppskattning, subjektivitet
National Category
Business Administration
URN: urn:nbn:se:uu:diva-167416OAI: diva2:484832
Educational program
Freestanding course
Social and Behavioural Science, Law
Available from: 2012-01-29 Created: 2012-01-27 Last updated: 2012-01-29Bibliographically approved

Open Access in DiVA

fulltext(1136 kB)265 downloads
File information
File name FULLTEXT01.pdfFile size 1136 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 265 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 456 hits
ReferencesLink to record
Permanent link

Direct link