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Klassificering och värdering av finansiella instrument: Ett tillförlitlighetsperspektiv
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder’s point of view, for example, to be able to make the best decisions the accounting information should be proper. The general purpose of this study is to clarify whether the qualitative characteristic, reliability, is to change when IAS 39 is replaced by IFRS 9. We will base our study on a qualitative content analysis were we have read and analyzed IAS 39 and IFRS 9. After that we lift the parts which we consider of interest to discuss out of a reliability point of view of the two regulations. The analysis of the study culminates in that some positive changes that will occur when the replacement takes place, on the other hand some negative changes that will occur as well. However, after taking in consideration, both the positive and negative aspects of the replacement, we come to the conclusion that there will be no significant difference (with some exceptions) in the reliability of the regulatory frameworks. Key words: IAS 39, IFRS 9, Reliability

Abstract [sv]

Under finanskrisen höjdes röster för att regelverket IAS 39 för klassificering och värdering av finansiella instrument var bristfälligt. Regelverket var alltför komplext och därmed svårt att tillämpa. IASB påskyndade då utformningen av det nya regelverket IFRS 9 som ska ersätta IAS 39. Tidigare forskning har gjorts på områdets komplexitet och intressenters inställningar till IFRS 9. Vi inriktar oss på tillförlitligheten i redovisningsinformationen, vilken är en viktig aspekt ur intressenters synvinkel för att t.ex. fatta rätt beslut. Syftet med vår undersökning är att kartlägga huruvida den kvalitativa kriterien tillförlitlighet kommer att förändras när IAS 39 byts ut mot IFRS 9. Uppsatsen bygger på en kvalitativ innehållsanalys där vi har läst och analyserat IAS 39 och IFRS 9, sedan har vi lyft ut delar ur de båda regelverken som vi anser intressanta att diskutera ur ett tillförlitlighetsperspektiv. Studiens analys mynnar ut i att positiva förändringar kommer ske samtidigt som det även blir negativa förändringar. Efter avväganden mellan de positiva och negativa aspekterna kommer vi fram till att det inte förekommer någon större skillnad (med vissa undantag) i tillförlitligheten mellan regelverken. Nyckelord: IAS 39, IFRS 9, Tillförlitlighet,

Place, publisher, year, edition, pages
2012. , 49 p.
Keyword [sv]
finansiella instrument, IFRS 9, IAS 39, tillförlitlighet, kvalitativa kriterier
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-21928ISRN: ORU-HHS/FEK-GK-2012/0038--SEOAI: oai:DiVA.org:oru-21928DiVA: diva2:507144
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-07-03 Created: 2012-03-02 Last updated: 2017-10-17Bibliographically approved

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Engquist, SvanteEllingsen, HeleneCarlsson, Andreas
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CiteExportLink to record
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Citation style
  • apa
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Output format
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