Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
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. , p. 42
Keyword [sv]
Nedskrivning, expected loss model, IFRS 9, relevans, tillförlitlighet, konservatism, uppskattning, subjektivitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-167416OAI: oai:DiVA.org:uu-167416DiVA, id: diva2:484832
Educational program
Freestanding course
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2012-01-29 Created: 2012-01-27 Last updated: 2012-01-29Bibliographically approved

Open Access in DiVA

fulltext(1136 kB)345 downloads
File information
File name FULLTEXT01.pdfFile size 1136 kBChecksum SHA-512
2f060e209e3ef5adde1a4d594e062c5b449a7734104c17aef5474f51a36fb7cd006ad80b4c3ba76ccae18767cd7c0b7a63c1690730e5f8574f7f7bd126c7fd71
Type fulltextMimetype application/pdf

By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 345 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

urn-nbn

Altmetric score

urn-nbn
Total: 887 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf